A CHARTER ORDINANCE AMENDING THE PROVISIONS OF CHARTER ORDINANCE NO. 19A, SAID CHARTER ORDINANCE NO. 19A IMPOSING AN AMUSEMENT ATTENDANCE TAX AND REPEALING CHARTER ORDINANCE NO. 16 AND ORDINANCE NO. 1851.

Section 1. Charter Ordinance No. 16 is hereby repealed.

Section 2. Ordinance No. 1851 is hereby repealed.

Section 3. Charter Ordinance No. 19A is hereby amended as follows:

(a)   Section 3, entitled Exemptions, is hereby repealed.

(b)   Section 4, entitled Tax Imposed is hereby amended, in its entirety to read as follows:

Section 4. Tax Imposed

(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 (1) 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.

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