Section 5-11-1. Legislative Intent. It is hereby declared to be the legislative intent of the City Council of the City of Northglenn that on and after the effective date of this Article, every person who pays to gain admission to any place or event in the City that is open to the public shall pay and every person, whether owner, lessee or operator, who charges or causes to be charged admission to any such place or event shall collect the tax imposed by this Article.

[Source: Ord. 791, 1985]

Section 5-11-2. Excise Tax Based on Admissions. On and after the effective date of this Article, there is hereby levied and shall be paid and collected an excise tax of three per cent (3%) on the price paid to gain admission to any place or event in the City which is open to the public. Said excise tax is in addition to all other taxes imposed by law except as provided herein.

[Source: Ord. 791, 1985]

Section 5-11-3. Definitions. When not clearly otherwise indicated by the context, the following terms, words and phrases, as used in this Article, shall have the following meanings:

Identification. The tax levied herein may be identified as the "Northglenn Admissions Tax."

"City" means the City of Northglenn, Colorado.

"Article" means Article 11, Chapter 5 of the Northglenn Municipal Code, as amended.

"Person" means and includes any individual, firm, co-partnership, joint venture, corporation, society, club, association, joint-stock company or estate, or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by court or otherwise, or any group or combination acting as a unit, including the United States of America, State of Colorado and any political subdivision thereof, in the plural as well as the singular number.

[Source: Ord. 791, 1985]

Section 5-11-4. Place or Event Open to the Public. The term "place or event open to the public" means any place or event the admission or access to which is open to members of the public upon payment of a charge or fee. This term shall include by way of illustration, but not by way of limitation, the following places and events when a charge or fee for admission to such places and events is placed upon members of the public:

Any performance of a motion picture, stage show, play, concert or other manifestation of the performing arts.

Any sporting or athletic contest, exhibition or event, whether amateur or professional.

Any lecture, rally, speech or dissertation.

Any showing, display or exhibition of any type, such as an art exhibition.

Any restaurant, tavern, lounge, bar or club, whether the admission charge is termed a "cover charge," "door charge" or any other such term.

[Source: Ord. 791, 1985]

Section 5-11-5. Taxable Transactions. It shall be a violation of this Article for any person who pays to gain admission to any place or event in the City that is open to the public to fail to pay or for any person, whether owner, lessee or operator, who charges or causes to be charged admission to any place or event in the City that is open to the public to fail to collect the tax levied by this Article.

[Source: Ord. 791, 1985]

Section 5-11-6. Exclusions and Exemptions.

The admissions tax shall not apply to any admission charge:

for any event sponsored or conducted by the United States, the State of Colorado, the City of Northglenn, or any department, institution or political subdivision thereof; or

which the City is prohibited from taxing under the Constitution or laws of the United States or the State of Colorado.

An organization described in Section 501(c) of the Internal Revenue Code which is exempt from taxation under Section 501(a) thereof shall be exempt from the duty to pay, and the duty to collect and remit, the admissions tax is such organization:

has obtained a tax exempt ruling or determination letter from the Internal Revenue Service, and

has been in existence continuously for a period of three years immediately prior to the date of application for exemption hereunder, and

has had during that entire three year period members engaged in carrying out the objectives of the organization, and

will devote the entire net proceeds of the admission charges received to the organizational purposes upon which its federal tax exemption is dependent, and

has obtained a determination of exemption from the Director of Finance prior to the event for which admissions tax exemption is requested.

[Source: Ord. 791, 1985; 1250, 2000; 1257, 2000]

Section 5-11-7. Exemptions: Burden of Proof.

The burden of proof that any transaction is excluded or exempted from imposition of admissions tax shall be on the person or persons on whom the duty to collect and remit the tax is imposed hereunder.

The burden of proof that any person is excluded or exempted from the duty to collect or remit the admissions tax shall be on the person claiming exclusion or exemption.

[Source: Ord. 791, 1985]

Section 5-11-8. Reports and Remittances.

The Director of Finance may require any person subject to this Chapter to maintain and furnish such returns, statements and records as the Director deems necessary to a determination of the admissions tax liability of such person. If such records are not maintained or furnished, the Director shall estimate and determine the tax liability of such person from the best information reasonably available to him.

Every person required to collect admissions tax hereunder shall remit the full amount of such tax to the City within five calendar days after the date such tax was collected, provided that the Director of Finance may authorize persons collecting admissions tax on a regularly continuing or recurring basis to file monthly reports and remittances, which shall be due on the 20th day of the month following each month in which admissions taxes were collected.

Persons collecting admissions tax may either add the tax to the admission charge as a separate and distinct item or may include the tax in the admission price without separately identifying it as tax, but no person shall represent directly or indirectly that the tax is not included in the admission price or that it will be assumed, absorbed or refunded, and inclusion of the tax in the admission price shall not relieve any person collecting tax from liability for payment of the full amount of the tax levied hereunder.

[Source: Ord. 791, 1985]

Section 5-11-9. Refunds. In the event that an admission price is refunded for any reason, either before or after an event has taken place, the tax is not applicable and shall be refunded along with the admission price.

[Source: Ord. 791, 1985]

Section 5-11-10. Free or Complimentary Admissions; Admissions at Reduced Charges. The providing of free passes, complimentary admission tickets or otherwise where no admission price is charged or paid shall exempt said person from payment of the admission tax; however, in the event that a reduced charge for admission is made, whether for a pass, complimentary admission or otherwise, the tax imposed in this Article is applicable to the amount of such charge.

[Source: Ord. 791, 1985]

Section 5-11-11. City Owned Places and City Sponsored Events. The tax levied by this Article shall not apply to any admission fee paid or charged to gain entry into any event sponsored or conducted by the City.

[Source: Ord. 791, 1985]

Section 5-11-12. Liability; Licenses and Reporting Procedure. The burden of proving that any transaction is not subject to the tax imposed herein shall be upon the person upon whom the duty to collect the tax is imposed by Section 5-11-1 of this Article.

[Source: Ord. 791, 1985]

Section 5-11-13. Sales and Use. Any person remitting admissions tax pursuant to this Article shall be exempt from any sales or use tax liability imposed on the price paid by such person for the use of motion picture film prints in public performances which generate admissions tax.

[Source: Ord. 791, 1985]

Section 5-11-14. Responsibility for Collection and Remittance of Tax. Every owner or operator, who charges or causes to be charged admission to any place or event that is open to the public, shall be liable for the collection and remittance of the tax levied herein. If an owner or operator of a facility leases or rents such a facility to another party, which in turn sponsors or conducts some public event in such facility, then such owner or operator shall be relieved of the liability of collecting and remitting the tax, only if the party to whom the facility is leased or rented is, at the time of such leasing or rental, licensed to collect and remit the tax.

[Source: Ord. 791, 1985]

Section 5-11-15. License to be Obtained.

Every person required to collect or remit admissions tax hereunder shall obtain an admissions tax license from the City Clerk. Each application for said license shall be accompanied by a cash deposit or bond in such amount and in such form as is determined by the City Clerk to be sufficient to secure compliance with all provisions of this Article. Said license shall be issued without further charge and shall be valid for a period of one (1) year.

Notwithstanding the provisions of Subsection (a) above, the City Clerk may allow any person holding a valid City of Northglenn Sales or Use Tax License to receive, collect and remit the admissions tax under that licensing and reporting system without further licensing or bonding herein.

[Source: Ord. 791, 1985; 1230, 1999]

Section 5-11-16. Penalty and Interest for Failure to Collect or Remit Tax.

Any person required to collect or remit admissions tax who fails to collect or remit the tax shall be personally liable to the City of Northglenn for the amount of the tax.

Any person required to collect and remit admissions tax who fails to pay the full amount of the tax when due shall be assessed interest on the amount of deficiency from the date due to the date paid at a rate equal to the current annual adjusted rate of interest determined under Section 39-21-110.5, C.R.S., as amended.

If the failure to collect or remit tax when due is attributable in whole or in part to negligence or intentional disregard of authorized rules or regulations but without intent to defraud, there shall be added ten per cent of the amount of the deficiency, and interest on the amount of the deficiency shall be assessed from the date due to the date paid at a rate equal to the current annual adjusted rate of interest determined under Section 39-21-110.5, C.R.S., as amended.

If the failure to collect or remit tax when due is attributed in whole or in part to fraud or intent to evade the tax, there shall be added fifty per cent of the amount of the deficiency, and interest on the amount of the deficiency shall be assessed from the date due to the date paid at the rate equal to twice the current annual adjusted rate of interest determined under Section 39-21-110.5, C.R.S., as amended.

The Director of Finance is hereby authorized to waive, for good cause shown, any penalty assessed, and any interest in excess of the current annual adjusted rate of interest determined under Section 39-21-110.5, C.R.S., as amended, shall be deemed a penalty.

[Source: Ord. 791, 1985]

Section 5-11-17. Director of Finance Empowered to Make Rules and Regulations. The Director is hereby authorized to promulgate rules and regulations regarding the payment, collection, reporting, accounting criteria and periods, settlement of disputes over payment, refund and enforcement of the tax imposed by this Article. Said rules and regulations shall not be inconsistent with the provisions of this Article.

[Source: Ord. 791, 1985]

Section 5-11-18. Criminal Penalties for Violation. Any violation of the provisions of this article shall be punishable as provided in Section 1-1-10(a)(2) of this Code, in addition to any civil penalty provided herein.

[Source: Ord. 1130, 1995]

Section 5-11-19. Repeal of Conflicting Ordinances. All sections or parts of sections of the Northglenn Municipal Code, as amended, or ordinances or parts of ordinances in conflict or inconsistent herewith are hereby expressly repealed.

[Source: Ord. 791, 1985]

Section 5-11-20. Severability. If any part or parts hereof are for any reason held to be invalid, such shall not affect the remaining portions of this Article.

[Source: Ord. 791, 1985]