The City of Bonner Springs, Kansas, by virtue of the power vested in it by Article 12, Section 5 of the constitution of the State of Kansas, hereby elects to exempt itself from and make inapplicable to it the provisions of K.S.A. 12‑194, insofar as that statute prohibits the City of Bonner Springs, Kansas, from imposing any excise tax, or tax in the nature of an excise. The Amusement Attendance Tax levied by this ordinance is for the purpose of raising general revenues for the City. The City’s authority to levy this tax is derived from Article 12, Section 5(b) & (c) of the Kansas constitution.

(C.O. No. 19A, Sec. 1)

For the purpose of this Article, the following words shall have the meanings respectively ascribed to them:

(a)   Amusement means any theatrical, dramatic, musical, or other types of concerts, or spectacular performance or show, or motion picture show, or similar exhibition for public entertainment, within the City. Amusement shall not include any event or program sponsored by any public or private school, any religious or church organization, the Wyandotte County Museum, the Agricultural Hall of Fame, any event sponsored by a not‑for‑profit civic group or any event sponsored by the City of Bonner Springs.

(b)   Person means any natural person, trustee, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any other group of individuals acting as a unit, whether mutual cooperative, fraternal, or otherwise. Whenever the term person is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part‑owners thereof; and as applied to corporations, the officers thereof.

(C.O. No. 19A, Sec. 2)

Reserved.

(a)   A tax is hereby levied and imposed upon all amusements within the City at the rate of $.25 per ticket for admission of each person entering the premises of a place of amusement for the purpose of witnessing, viewing, or participating in the amusement. The tax herein levied shall be in addition to any other taxes. Such tax rate shall be in effect until January 1, 2006, at which time the rate shall automatically be adjusted to $.30 per ticket. The tax rate shall thereafter automatically adjust by the addition of $.05 per ticket on each 5th anniversary thereafter.

(b)   The ultimate incidence of and liability for payment of said tax shall be borne by the ticket user or purchaser.

(c)   Any amusement subject to this tax shall be entitled to be exempt from said tax on the following tickets:

(1)   All complimentary tickets, defined as those tickets given away by the amusement for which no compensation is received by the amusement.

(2)   Exempt tickets shall also include any ticket sold at a price of less than $10, and any group sales, advance sales, minor child or senior citizen (being a person over 65 years of age) ticket allowing such person admission to the amusement at a discounted price (less than a full price adult admission ticket), said ticket price not exceeding $13. The $10 and $13 maximum ticket prices set forth herein shall automatically increase at the rate of $.50 annually, commencing January 1, 2002.

(d)   Season tickets costing less than $65 per season shall be deemed subject to one admission tax per season. Season tickets costing more than $65 per season, shall be subject to an amusement tax for each event, concert or program to which the ticket purchaser is entitled to admission and actually attends.

(C.O. No. 19A, Sec. 4)

The owner, manager, licensee, or operator of each amusement shall bear, jointly and severally, the duty to collect the tax from each ticket purchaser or user. Every person required to collect the tax levied by this ordinance shall secure said tax from the ticket user or purchaser at the time of collection of the price or charge of the ticket of admission. Whenever suitable, the amount of the tax shall be shown separately on each ticket of admission or the ticket shall indicate that the purchase price includes local taxes; provided, however, in no event shall tickets of admission printed prior to the effective date of this ordinance be required to separately show the tax hereby imposed. The tax shall be paid to the City Clerk under procedures prescribed by the City Clerk and as otherwise provided by this Article.

(C.O. No. 19A, Sec. 5)

The City Clerk or his/her designated agent is designated as the administration and enforcement officer of the tax hereby imposed on behalf of the City. It shall be the responsibility and duty of the City Clerk or his/her designated agent to collect all amounts due the City from the owners, managers, licensees, and operators of amusement in the City. A sworn monthly amusement admission tax return, on a calendar month basis, shall be filed by each owner, manager, licensee, or operator of each amusement in the City with the City Clerk or his/her designated agent regardless of whether there is any tax due for the month covered by the return, on forms prescribed by the City Clerk, showing the number of admission tickets sold and issued, if any. Said returns are to be filed by the last day of the month following the month covered by said return. The tax herein imposed due and owing shall accompany the return and shall likewise be due as of the last day of the month following the month covering the return. The City Clerk or his/her designated agent, may enter the premises of any amusement for the purposes of inspection and examination of its books and records for the proper administration of this ordinance, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder, or interfere with the City Clerk or his/her designated agent in the discharge of duties thereunder. It shall be the duty of every owner, manager, licensee, or operator of any amusement to keep accurate and complete books and records, containing all information necessary for the collection of the tax herein imposed, to which the City Clerk or his/her designated agent shall at all times have full access, which records shall show: (a) the number of tickets of admission issued during any previous 24 hour period, and (b) the actual amusement attendance tax receipts collected for the date in question.

(C.O. No. 19A, Sec. 6)

Whenever any person shall fail to pay any taxes herein provided, or when any owner, manager, licensee, or operator of an amusement in the City shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the City Attorney shall, upon request of the City, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any court of competent jurisdiction. If the City Council, after a hearing held by them, shall find that any amusement owner, manager, licensee, or operator has willfully evaded the responsibility to collect the tax imposed by this ordinance, they may suspend or revoke all City licenses, including but not limited to any liquor license issued to and held by such person. Said person shall have an opportunity to be heard at such hearing, to be held not less than five (5) days after notice is given of the time and place thereof, addressed to said person at the last known place of business. Any suspension or revocation resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due.

(C.O. No. 19A, Sec. 7)

In the event of failure by any amusement owner, manager, licensee, or operator to collect and pay to the City Clerk the tax required thereunder within 10 days after the same shall be due, a penalty of 10 percent of the tax due shall be assessed. In addition, interest shall accumulate and be due upon said tax and penalty amount at the rate of one (1) percent per month commencing as of the first day of the month following the month for which the tax was to have been collected until the tax, penalty and interest are paid by any amusement owner, manager, licensee, or operator who failed to collect and remit the tax imposed by this ordinance on a timely basis.

(C.O. No. 19A, Sec. 8)

All proceeds resulting from the imposition of the tax, interest and penalties, under this ordinance shall be paid into the treasury of the City and shall be credited to and deposited in the City general fund.

(C.O. No. 19A, Sec. 9)

In addition, any person found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or obstructing the enforcement of this ordinance, upon conviction thereof, shall be, subject to a fine of not less than $50 nor more than $500 for the first offense, and not less than $100 nor more than $1,000 for the second and each subsequent offense. Each day any violation of any provision of this ordinance shall continue to exist shall constitute a separate offense.

(C.O. No. 19A, Sec. 10)

If any provision of this Article, or the application thereof to any person or circumstance, is held invalid, the remainder of this ordinance and the application of such provisions to other persons or circumstances shall not be affected thereby.

(C.O. No. 19A, Sec. 11)