Search
Help & SupportChapter 3-4: Admissions Tax25
The city council intends that every person who pays to gain admission to any place or event in the city that is open to the public shall pay and every person, whether owner, lessee, or operator, who charges or causes to be charged admission to any such place or event shall collect the tax imposed by this chapter.
3-4-2 Imposition and Rate of Tax.
On and after January 1, 1971, there is levied, and shall be paid and collected, an excise tax of five percent on the price paid to gain admission to any place or event in the city that is open to the public.26
(a) No person who pays to gain admission to any place or event in the city that is open to the public shall fail to pay and no person, whether owner, lessee, or operator, who charges or causes to be charged admission to any place or event in the city that is open to the public shall fail to collect the tax levied by this chapter. If an owner or operator of a facility leases or rents such facility to another party who conducts an event open to the public in such facility, such owner or operator is not liable for collecting and remitting the tax if the party to whom the facility is leased or rented is at the time of the leasing or rental licensed to collect and remit the tax.
(b) The burden of proving that any transaction is not subject to the tax imposed by this chapter is upon the person upon whom the duty to collect the tax is imposed.
3-4-4 Taxes Collected are Held in Trust.
All sums of money paid by a person to gain admission to any place or event in the city that is open to the public as the admissions tax imposed by this chapter are public monies that are the property of the city. The person required to collect and remit the admissions tax shall hold such monies in trust for the sole use and benefit of the city until paying them to the city manager.
(a) The following entities are exempt from the duty to pay the tax imposed by this chapter but not the duty to collect and remit the tax levied hereby:
(1) The United States government and the State of Colorado, its departments and institutions, and the political subdivisions thereof including the city, when acting in their governmental capacities and performing governmental functions and activities, and when the government's obligation is paid for directly to the licensee by a purchase card or a draft or warrant drawn on the government's account;27
(2) Religious, charitable, and quasi-governmental organizations, but only in the conduct of their regular religious, charitable, and quasi-governmental capacities and only if each such organization has obtained an exempt institution license under section 3-2-12, "Exempt Institution License," B.R.C. 1981, and furnishes the exempt institution license to the person who charges or causes to be charged admission to any place or event in the city that is open to the public, and only if the organization's obligations have been paid for directly by it to the admissions tax licensee without reimbursement therefor;
(3) Any person who refunds an admission price for any reason, either before or after an event has taken place, and refunds the admission tax along with the admission price;
(4) Any person who provides free "passes" or complimentary admission tickets or otherwise fails to charge an admission price for admission to a place or event open to the public, but if such person imposes a reduced admission charge for any such "pass," complimentary admission, or otherwise, the tax imposed by this chapter applies to the actual amount of such reduced admission charge.
(b) The following transactions are exempt from the tax imposed by this chapter:
(1) Any admission fee paid or charged to gain entry into any event sponsored or conducted by the city.
(2) Any admission fee paid or charged to gain entry into any event sponsored or conducted by a Boulder licensed charitable organization.
(Ordinance Nos. 5001 (1986); 6090 (1999); 7456 (2006))
3-4-6 Licensing and Reporting Procedure.
(a) Every owner, operator, or person who has the duty to collect tax imposed by this chapter shall obtain a license to collect the tax and shall report such taxes on forms prescribed by the city manager and remit such taxes to the city within the following time periods:
(1) For regularly continuing or recurring events, including, without limitation, showing films in motion picture theaters, on or before the twentieth day of the month for the preceding month or months under report, and
(2) For single, noncontinuing or nonrecurring events, including, without limitation, a single performance of a concert, within five calendar days of the performance or event, unless the manager after specific, advance request allows a longer time.
(b) The city manager shall issue an admissions tax license to persons who pay the fee prescribed by section 4-20-38, "Tax License Fees," B.R.C. 1981, and complete an application therefor stating the name and address of the person and the business and such other information as the manager may require. The license shall be numbered, show the name, residence, place, and character of the business of the licensee, and be conspicuously posted in the place of business for which it is issued. No admissions tax license is transferable. The license is effective until the thirty-first day of December of the year of issue, unless sooner revoked.
(c) The license fee for regularly continuing and recurring events and for single, noncontinuing or nonrecurring events is that prescribed by section 4-20-38, "Tax License Fees," B.R.C. 1981.
(d) The license is valid so long as the business remains in continuous operation or the license is canceled by the licensee or revoked by the city.
(e) Whenever a business entity that is required to be licensed under this chapter is sold, purchased, or transferred, so that the ownership interest of the purchaser or seller changes in any respect, the purchaser shall obtain a new admissions tax license.
(f) The license may be revoked as provided in section 3-2-13, "Revocation of License," B.R.C. 1981.
(g) The city manager may require a deposit from persons applying for an admissions tax license for a single, noncontinuing or nonrecurring event.
(Ordinance No. 5599 (1993))
3-4-7 Maintenance and Preservation of Tax Returns, Reports and Records.
(a) The city manager may require any person to make such return, render such statement, or keep and furnish such records as the manager may deem sufficient and reasonable to demonstrate whether or not such person is liable under this chapter for the payment or collection of the tax imposed by this chapter.
(b) Any person required to make a return or file a report under this chapter shall preserve such reports as provided in section 3-2-18, "Taxpayer Duty to Keep Records and Make Reports," B.R.C. 1981.
(c) The city manager shall maintain all reports and returns of taxes required under this chapter as provided in section 3-2-20, "Preservation of Tax Returns and Reports," B.R.C. 1981.
3-4-8 Interest and Penalties for Failure to File Tax Return or Pay Tax.
(a) Penalties for failure of a person to collect the admissions tax or to make return and remit the correct amount of tax required by this chapter and procedures for enforcing such penalties are as prescribed in section 3-2-22, "Penalties for Failure to File Tax Return or Pay Tax (Applies to Entire Title)," B.R.C. 1981.
(b) Interest on overpayments and refunds is as prescribed in section 3-2-24, "No Interest on Overpayments and Refunds (Applies to Entire Title)," B.R.C. 1981.
Refunds of taxes paid under this chapter are as prescribed in section 3-2-23, "Refunds (Applies to Entire Title)," B.R.C. 1981.
Repealed.
(Ordinance No. 5052 (1987))
3-4-11 Enforcement of Tax Liability.
(a) The admissions tax imposed by this chapter, together with all interest and penalties pertaining thereto, is a first and prior lien on tangible personal property in which the person responsible to collect and remit the tax has an ownership interest, subject only to valid mortgages and other liens of record at the time of and prior to the recording of the notice of lien provided in subsection 3-2-27(c), B.R.C. 1981.
(b) The provisions of sections 3-2-27, "Tax Constitutes Lien," 3-2-29, "Sale of Business Subject to Lien," 3-2-30, "Certificate of Discharge of Lien," 3-2-31, "Jeopardy Assessment," 3-2-32, "Enforcing the Collection of Taxes Due (Applies to Entire Title)," 3-2-33, "Recovery of Unpaid Tax by Action at Law," 3-2-34, "City May be a Party Defendant," 3-2-35, "Injunctive Relief," 3-2-36, "Obligations of Fiduciaries and Others," 3-2-37, "Violations of Tax Chapter," and 3-2-38, "Limitations," B.R.C. 1981, providing for enforcement of collection of taxes due govern the authority of the city manager to collect the taxes, penalties and interest imposed by this chapter.
3-4-12 Duties and Powers of City Manager.
The city manager is authorized to administer the provisions of this chapter and has all other duties and powers prescribed by section 3-2-17, "Duties and Powers of City Manager," B.R.C. 1981.
3-4-13 City Employee Conflicts of Interest Prohibited.
No deputy, agent, clerk, or other officer or employee of the city engaged in any activity governed by this chapter shall engage in the business or profession of tax accounting or accept employment with or without compensation from any person holding an admissions tax license from the city for the purpose, directly or indirectly, of preparing tax returns or reports required by the city, the State of Colorado, its political subdivisions, any other state, or the United States, or accept any employment for the purpose of advising, preparing materials, or data, or auditing books or records to be used in an effort to defeat or cancel any tax or part thereof that has been assessed by the city, the State of Colorado, its political subdivisions, any other state, its political subdivisions, or the United States.
25 Adopted by Ordinance No. 4610. Derived from Ordinance No. 3661.
26 Defined in section 3-1-1, "Definitions," B.R.C. 1981.
27 City of Boulder v. Regents, 179 Colo. 420, 501 P.2d 123 (1972).