4800 West 92nd Avenue Westminster, CO 80031

City Government

 

3. Admissions Tax

PDF version

09/10 

CHAPTER 3

ADMISSIONS TAX

4-3-1:  LEGISLATIVE INTENT
4-3-2:  DEFINITIONS
4-3-3:  EXCISE TAX BASED ON ADMISSIONS
4-3-4:  EXEMPT TRANSACTIONS
4-3-5:  ADMINISTRATION

4-3-1:  LEGISLATIVE INTENT:  (2032 2181 2972)  It is hereby declared to be the legislative intent of the City Council that on and after the effective date of this Chapter, every person who pays to gain admission or access to a performance of a motion picture or an establishment licensed under the Colorado Beer or Liquor Codes; or any display of live animals and/or plants; or for the use of lanes and pin setters for bowling balls in a bowling alley in the City that is open to the public shall remit the tax imposed by this Chapter, and every person, whether owner, lessee, or operator, who charges or causes to be charged admission to any such performance of a motion picture, establishment licensed under the Colorado Beer or Liquor Codes, any display of live animals and/or plants, or use of lanes and pin setters for bowling balls in a bowling alley shall collect the tax imposed by this Chapter.  

4-3-2:  DEFINITIONS:  (2032 2181 2972 3371 3544)  The following words, terms and phrases, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:  

“Admissions Charge” shall mean:

(1) Any charge for the right or privilege of admission to:

(a) a performance of a motion picture open to the public; or
(b) an establishment open to the public that is licensed to sell, dispense or serve fermented malt beverages (3.2% beer) or alcoholic beverages (liquor) pursuant to State law; or
(c) any public display of live animals and/or plants, including insects or fish.

(2) Any charge for the right or privilege to the use of bowling alleys and pin setters for bowling balls in a bowling alley open to the public, including charges for bowling by the line. 

(3) Admissions charge includes the value of free passes and complimentary admissions tickets provided by the operator.

“Charitable Organization,” for purposes of this Chapter, shall include any definition of “Charitable Organization” included in other chapters of this Title.

“Gross Sales” shall mean the total amount received in money, credit, property or other consideration valued in money for all admissions charges.

“Open to the Public” shall mean any place or event or activity, the admission or access to which is open to members of the public upon payment of a charge or fee.

“Operator” shall mean any person, whether owner, operator, lessee or any other person, who charges or causes to be charged: 

(1) Admission to a performance of a motion picture theater open to the public.

(2) Admission to an establishment licensed to sell, dispense, or serve fermented malt beverages (3.2% beer) or alcoholic beverages (liquor) pursuant to State law; or

(3) Admission to a bowling alley or fees for the utilization, lease or rental of bowling alleys and pin setters for bowling balls in a bowling alley open to the public, including charges for bowling by the line.

(4) Admission to any public display of live animals and/or plants, including insects or fish.

“Price” shall mean the aggregate value in money or any thing or things paid or delivered or promised to be paid or delivered for admissions charges.

“Public” shall mean any individual, firm, copartnership, joint venture, corporation, society, club, league, association, joint stock company, 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, and the plural, as well as the singular number.

“Purchase” or “Sale” shall mean the acquisition or disposition for a price of:

(1) The right of privilege of admission to:

(a) a performance of a motion picture open to the public; or
(b) an establishment open to the public that is licensed to sell, dispense, or serve fermented malt beverages (3.2% beer) or alcoholic beverages (liquor) pursuant to State law; or
(c) any public display of live animals and/or plants, including insects or fish.

(2) The right to the use of bowling alleys and pin setters for bowling balls in a bowling alley open to the public, including bowling by the line.

“Return,” for purposes of this Chapter, shall include any definition of "return" included in other chapters of this Title.

“Tax” shall mean the admissions tax imposed by this Chapter.

“Vendor” shall mean any operator as defined in this Section.

4-3-3:  EXCISE TAX BASED ON ADMISSIONS:  (2032 3544)  There is hereby imposed an excise tax of three percent (3%) of the price paid by any person or charged by any vendor for admissions charges as defined herein operating within the limits of the City of Westminster.  Said excise tax is imposed upon the purchaser.  Every vendor shall collect the tax and remit it to the City.  Said excise tax is in addition to all other taxes imposed by law.  

4-3-4:  EXEMPT TRANSACTIONS:  (2032 3544)  The following persons, including vendors, are exempt from the payment or collection of the tax levied by this Chapter.

(A) The United States government and the State of Colorado, and the political subdivisions thereof, including the City, in the conduct of their governmental functions.

(B) Charitable organizations in the conduct of their religious, charitable and eleemosynary functions, provided that a letter of exemption from the City is possessed by such organization.

(C) A school, other than a school held or conducted for private or corporate profit, in the conduct of its educational functions, provided that a letter of exemption from the City is possessed by such school.

(D) Any other person who pays an admissions charge that the City is prohibited from taxing under the Constitution or laws of the United States, or of the State of Colorado. 

4-3-5:  ADMINISTRATION:  (2032)  This Chapter shall be administered in accordance with Chapter 1 of this Title.  

  |