§ 4.61.090. Imposition of tax—Registration certificate.

A.

A business license tax in the amount set forth in subsection C of this section is hereby imposed on every person operating an amusement park business in the unincorporated area of the county.

B.

No later than January 15th of each calendar year, every person subject to this chapter shall file a completed and signed application for registration certificate with the tax administrator.

C.

The business license tax shall be a sum equal to two percent of gross receipts from ticket sales, admission fees, or other compensation accepted for admission to the amusement park from the effective date of the ordinance codified in this chapter. Gross receipts, as used in this section, shall exclude parking charges and revenues received pursuant to written agreements entered into prior to January 1, 1995.

D.

The tax imposed by this chapter shall be due and payable on July 31st of each year. Such tax shall become delinquent on July 31st of each year unless, on or before that date a statement of gross receipts, in the form prescribed by the tax administrator, is filed with the tax administrator, in which case the tax shall become delinquent as of August 30th of that year.

E.

In the case of any person starting a new amusement park business after the effective date of this chapter and such business is subject to the tax imposed by this chapter, said person shall, within 30 days of the start of such business, make application for a registration certificate by filing a completed and signed application for registration certificate with the tax administrator.

(Ord. 95-0049 § 2 (part), 1995.)