HomeMy WebLinkAboutOrdinance-1986-0697TrTTROnUrrD T?v ('OTTNTCTT•MPMTTWR IBBISON.
nrdinancP No. 697
Series of 1986
TTTT,F ; AN ORDINANrF' AMFNOTNG CHAPTER 21 OF TuF CODE OF T ATATS OF
THE CTTv OF WHEAT RIDGE, BY RFPFALING AND RFFNACTTN(;
SFCTTONG 21-54, 21-54.1(F) A*TD 21-54.1(,T) RELATTNC- TO
ADMTGGIONS/AMT.TcFMFNT TAXES.
BF IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF WHEAT
RIDGE, COLORADO:
Section 1. Section 21-54. Legislative Intent of the Code
of Laws of the City of Wheat Ridge is hereby repealed and
reenacted as follows:
Section 21-54. Legislative Intent.
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 to any place or
event in the City that is open to the public, or to gain access
to a performance, or to a motion picture, or to the use of lanes
and pinsetters for bowling balls in a bowling alley in the City
shall pay 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, or motion picture, or
use of lanes and pinsetters for bowling balls in a bowling alley
shall collect the tax imposed by this Chapter.
Section 2. Definitions.
Section 21-54.1(F) of the Code of Laws of the City of Wheat
Ridge is hereby repealed and reenacted as follows:
Section 21-54.1(F). "Open to the Public" shall mean any
place or event to which admission or access is open to members of
the public upon the payment of a charge or fee. This term
includes without limitation, the following places or events when
a charge or fee for admission to such places and events is
imposed upon members of the public:
(1) Any performance of a motion picture, stage show, play,
concert or other manifestation of the performing arts;
(2) Any sporting or athletic contest, exhibit, or event,
either amateur or professional;
(3) Any lecture, rally, speech, or dissertation;
(4) Any showing, display, or exhibition of any type,
including art exhibitions; and
(5) Any restaurant, tavern, lounge, or club, whether the
admission is called a "cover charge," "door charge," or
any other such term.
{6) Notwithstanding the foregoing, exempt from taxation
under this Section 21-54 shall be non-profit museums,
whether operated by public or private entities, and art
exhibits or shows or other events sponsored by the City
of Wheat Ridae and held at City owned facilities.
Section 3. Section 21-54.1(j) of the Code of Laws of the
City of Wheat Ridge is hereby repealed and reenacted as follows:
Section 21-54.1(J). "Admission charge" shall mean any
charge for the right or privilege of admission to an event which
is open to the public as defined herein.
Section 4. Safety Clause. The City Council hereby finds,
determines, and declares that this ordinance is promulgated under
the general police power of the City of Wheat Ridge, that it is
promulgated for the health, safety, and welfare of the public,
and that this ordinance is necessary for the preservation of
health and safety and for the protection of public convenience
and welfare. The City Council further_ determines that the
ordinance bears a rational relation to the proper legislative
object sought to be attained.
Section 5. Severability. If any clause, sentence,
paragraph, or part of this ordinance or the application thereof
to any person or circumstances shall for any reason be adjudged
by a court of competent jurisdiction invalid, such judgment shall
not affect application to other persons or circumstances.
Section 6. This ordinance shall take effect one (1) day
after final publication.
INTRODUCED, READ, AND ADOPTED on first reading by a vote of
8 to O on this 13th day of October , 1986,
ordered published in full in a newspaper of general circulation
in the City of Wheat Ridge and Public Hearing and consideration
on final passage set for October 27 , 1986, at
7:30 o'clock p.m., in the Council Chambers, 7500 West 29th
Avenue, Wheat Ridge, Colorado
READ, ADOPTED, AND ORDERED PUBLISHED on second and final
reading by a vote of 5 to 3 this 27th day of October
1986.
SIGNED by the Mayor on this 28th day of October
1986.
Cl
Frank Stites, Mayor
2
ATTEST:
t
Wanda Sang, Ci_y CaPrk
1st Publication: 10/16/86 APPROVED TO ORM BY
2nd Publication: 10/30/86 OFFICE TO E
Wheat Ridge Sentinel: /
Effective Date: 10/31/86
John