In order to raise additional revenue to assist covering the cost of the increase to use of municipal services required by athletic contests and exhibitions for gain, the city herein adopts an admission tax. (Ord. 1513, passed 2-18-03)

As used in this article, the following terms, phrases and words shall have the meanings given to them in this section.
“Athletic contest” or “exhibition for gain” means any athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing or riding on animals or vehicles, baseball, basketball, softball, football, tennis, golf hockey, track and field games, bowling, or billiard and pool games.
“Admission fee” or “admission charge” means any fee or charge made or received for admission to any athletic contest or exhibition of gain, whether or not represented by a ticket or admission stub or receipt of any kind. An admission fee or charge includes, but is not limited to, all fees or charges, receipts, chairs, tables, benches, space to stand or sit, special seating area, tent, structure, booth, or other similar accommodations made as aforedescribed for which there is a fee or charge.
“Patron” means:
(1) Any person admitted to an athletic contest or exhibition for gain in the city for which an admission fee or charge is imposed.
(2) Any person who purchases or otherwise acquires a ticket or pass of any kind from a place other than the location where such ticket or pass is purchased or acquired for admission to any athletic contest or exhibition for gain within the city.
“Owner” means the owner of a place where an athletic contest or exhibition for gain is being held, any person with an ownership or lease hold interest in the building, structure, vehicle, boat, area or other place who presents, conducts or operates athletic event or exhibition for gain in such place or who allows, by agreement or otherwise, another person to present, conduct or operate an athletic contest or exhibition for gain in such place.
“Person” means any natural individual, firm, society, foundation, institution, partnership, limited liability company, association, joint stock company, joint venture, public or private corporation, receiver, executor, trustee or other representative appointed by the owner of any court, or any other entity recognized by the law. (Ord. 1513, passed 2-18-03)

A tax of 3% of the gross receipts derived from the sale of admission tickets is imposed upon every patron to an athletic contest or exhibition for gain for the privilege of admission in the city. However, that the tax should not apply to the following:
(A) Governmental or public agencies or institutions;
(B) Religious, education and charitable institutions, societies or organizations;
(C) Societies or organizations for the prevention of cruelty to children or animals;
(D) Societies or organizations maintained for the purpose of civic improvements;
provided, however that the entities described above in subsections (A) through (D) are not for-profit institutions, organizations, groups or societies, where no part of the net earnings inure to the benefit of any private shareholder or person.
(E) Initiation fees and membership dues to a health club, racquetball club, tennis club or a similar club or organization, when such club or organization is organized and operated on a membership basis for the recreational purposes of its members and its members’ guests shall be exempt from the tax imposed under this article. This exemption shall not be construed to apply to any fees paid or based upon, in any way whatsoever, a per event or per admission basis;
(F) Live performances or closed circuit sporting events which are conducted in a restaurant, lounge or other place of business that has a maximum seating capacity of no more than 400 persons as on file with the Wilmington Fire Department;
(G) Fees or other charges paid by a patron for the privilege of witnessing or viewing an athletic contest or exhibition for gain, solely within the confines of such patron’s home, shall be exempt from the imposition of the tax imposed by this article. For purposes of this exemption, “home” means the permanent dwelling residence of the patron. For patrons who live in condominium buildings, apartment buildings or other multiple unit structures, the individual dwelling unit patron occupies shall be considered the patron’s home. (Ord. 1513, passed 2-18-03)

For the purpose of determining the amount of the tax due under this article, admission fees or charges shall be computed exclusive of the admission tax, any federal or state taxes imposed upon the patron and any separately stated charges for services or for sale of tangible personal property. (Ord. 1513, passed 2-18-03)

(A) It should be the duty of every owner, manager or operator of a place where an athletic contest or exhibition for gain is being held to secure from each patron the tax imposed by this article and to remit the tax to the finance department of the city not later than the last day of each calendar month for all admission fees or charges received during the immediately preceding calendar month. A verified statement of admission fees or charges in a form prescribed by the finance director shall accompany each remittance. Acceptance by the city of any amount tendered in payment of the tax shall be without prejudice to any claim, demand or right on account of any deficiency.
(B) Canceled admission tickets, stubs, receipts and complete and accurate books, records and accounts in detail of all receipts shall be kept at the place of the athletic contest and exhibition for gain or such other place in the city as may be designated in writing by person liable for collection of the tax, addressed to the finance director. All such books, records and accounts shall be opened to inspection of the finance director or his/her designee at all reasonable times during regular business hours.
(C) Every owner, manager or operator who is required to collect the tax imposed by this article shall be considered a tax collector for the city. All taxes collected herein shall be held by such tax collector as trustee for and on behalf of the city. The failure of the tax collector to collect the tax shall not excuse or release the patron from the obligation to pay the tax.
(D) In order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, the tax imposed by this article unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the finance department of the city. (Ord. 1513, passed 2-18-03)

Any person, firm or corporation violating any provision in this title, for which another penalty is not provided, shall for a first conviction be fined not less than $25 nor more than $750, for a second conviction within one year thereafter, the person, firm or corporation shall be fined not less than $100 nor more than $750 and for a third or subsequent conviction within one year after the first conviction, the person, firm or corporation shall be fined not less than $250 nor more than $750. A separate offense shall be deemed committed on each day during or which a violation occurs or continues. (Ord. 1513, passed 2-18-03; Ord. 1574, passed 7-15-03)