§ 804.

COLLECTION OF TAX; CLASSIFICATION OF PERSONS COLLECTING

a.

Regularly Scheduled Professional Games. Any operator of a major league professional baseball or football club which uses and occupies a stadium in the City and County for a regular schedule of games as set forth in annual schedules established in each calendar year for professional baseball or football games (including preseason, regular and championship schedules) shall within five days after the first day of each calendar month following the start of such schedule of games pay the tax due together with a return to the Tax Collector at his office, provided that any portion of any tax which is collected pursuant to Section 802 herein and which exceeds $0.50 per ticket shall be paid either monthly or annually, at the option of the club. If paid annually, payment shall be due on or before February 1st of each year for the sale of admission tickets for games played during the previous 12 months.

b.

Season Tickets for Professional Games. Taxes imposed on the sale of season admission tickets or subscriptions for the 1971 baseball or football seasons, whether sold in 1970 or 1971, shall be due and payable within five days after the first day of the calendar month following the month wherein such tickets or subscriptions are sold.

From and after the 1971 baseball or football seasons, taxes imposed on the sale of season tickets or subscriptions shall be due and payable within five days after the first day of the calendar month following the month wherein such tickets or subscriptions are sold, provided that any portion of any tax which is collected pursuant to Section 802 herein and which exceeds $0.50 per ticket shall be paid either monthly or annually, at the option of the club. If paid annually, payment shall be due on or before February 1st of each year for the sale of admission tickets for games played during the previous 12 months.

c.

Any person who operates an occasional athletic contest, a special event or exhibition within any stadium shall within five days after the completion of the scheduled event pay the proceeds of the tax to the Tax Collector.

History

(Added by Ord. 356-70, App. 10/30/70; amended by Ord. 250-94, App. 7/7/94; amended by Proposition F, 11/3/98)

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