Proposed: 4/23/2014ORDINANCE NO. 59-2014(F)By Council MemberAn Ordinance amending certain sections of Chapter 155, “Admission Tax,” of theCodified Ordinances of the City of Cleveland Heights to update the law, to levy competitiveadmission tax upon live entertainment venues, and to repeal Section 155.05, “Certificate ofRegistration,” Section 155.06, “Certificate of Temporary or Transitory Amusement,” and Section155.10, “Confidential Reports;” and declaring an emergency.WHEREAS, much of Chapter 155, “Admission Tax,” of the Codified Ordinances of theCity of Cleveland Heights has not been updated since it was drafted in 1947; andWHEREAS, this Council has determined that certain references in Chapter 155 requireupdating, such as the definition of the places where admission charges are collected; andWHEREAS, the Director of Finance has determined that the City no longer has theadministrative need for the registration certificates established in Section 155.05 and Section155.06 of the Codified Ordinances; andWHEREAS, the Ohio Public Records Act, Ohio Revised Code 149.43, supersedesSection 155.10, “Confidential Reports;” andWHEREAS, live entertainment venues in Cleveland Heights are at an economicdisadvantage to their Cleveland counterparts which either are not required to pay admission taxor are required to pay reduced admission tax; andWHEREAS, this Council has determined it is in the best interests of the City and itsresidents to levy competitive admission tax upon live entertainment venues.BE IT ORDAINED by the Council of the City of Cleveland Heights, Ohio, that:SECTION 1. Section 155.01, “Definitions,” of Chapter 155, “Admission Tax,” of theCodified Ordinances of the City of Cleveland Heights shall be, and hereby is, amended so thatsaid section henceforth shall read as follows:(a) “Admission Charge” means the charge made for the right or privilege to enter into aPlace, as defined herein. Admission Charge includes, but is not limited to, a servicecharge, cover charge, administrative fee, rental fee, annual dues, membership dues, ortickets, including season tickets or subscriptions, regardless of whether payment iscollected within the borders of the City of Cleveland Heights.(b) “Director” means the Director of Finance of the City of Cleveland Heights.ORDINANCE NO. 59-2014(F)(c) “Place” includes, but is not restricted to, theaters, movie theaters, restaurants, bars,cabarets, dance halls or clubs, amphitheaters, auditoriums, stadiums, athletic pavilionsand fields, baseball and athletic parks, circuses, side shows, swimming pools, outdooramusement parks, health clubs, fitness centers, golf clubs, swimming clubs, and countryclubs in the City of Cleveland Heights.(d) “Live Entertainment Venue” means any Place where people pay admission to attend anactive, live performance by an individual or individuals who, at the time of and duringthe performance, create live entertainment for an audience through the use of voice,instruments, or body movements (such as dance or mime) or through the manipulation ofpre-recorded sound. If the same active performance is occurring for the benefit of morethan one separate room, then those separate rooms shall be considered together as onevenue.SECTION 2. Section 155.02, “Admission Charges Which Are Taxed,” of Chapter 155,“Admission Tax,” of the Codified Ordinances of the City of Cleveland Heights shall be, andhereby is, amended so that henceforth said section shall read as follows:155.02 ADMISSION CHARGES WHICH ARE TAXED.There is hereby levied e:(a) A tax of five percent (5%) on each and every Admission Charge, except as otherwise setforth in this chapter(b) A tax of three percent (3%) on each and every Admission Charge for any LiveEntertainment Venue that has occupant load capacity of one hundred fifty-one (151)people or more, but not greater than four hundred (400) people.(c) A tax of five percent (5%) on each and every Admission Charge for any LiveEntertainment Venue that has occupant load capacity of more than four hundred (400)people.SECTION 2. Section 155.03, “Admission Charges Exempt From Tax,” of Chapter 155,“Admission Tax,” of the Codified Ordinances of the City of Cleveland Heights shall be, andhereby is, amended to add a new subsection (e) so that henceforth said subsection shall read asfollows:155.03 ADMISSION CHARGES EXEMPT FROM TAX.No tax shall be levied under this chapter with respect to any admission when all theproceeds inure:* * *(e)Exclusively to the benefit of a Live Entertainment Venue that has an occupantload capacity of less than or equal to one hundred-fifty (150) people.SECTION 3. Section 155.05, “Certificate of Registration,” of Chapter 155, “AdmissionTax,” of the Codified Ordinances of the City of Cleveland Heights shall be, and hereby is,repealed.2ORDINANCE NO. 59-2014(F)SECTION 4. Section 155.06, “Certificate of Temporary or Transitory Amusement,” ofChapter 155, “Admission Tax,” of the Codified Ordinances of the City of Cleveland Heightsshall be, and hereby is, repealed.SECTION 5. Section 155.08, “Effective Date,” of Chapter 155, “Admission Tax,” of theCodified Ordinances of the City of Cleveland Heights shall be, and hereby is, amended so thathenceforth said section shall read as follows:155.08 EFFECTIVE DATE.The admissions tax levied and imposed in this chapter shall be collected and paid on andafter May 1, 2014.SECTION 6. Section 155.09, “Appeal Procedure,” of Chapter 155, “Admission Tax,” ofthe Codified Ordinances of the City of Cleveland Heights shall be, and hereby is, amended sothat henceforth said section shall read as follows:155.09 APPEAL PROCEDURE.Any appeal from a ruling of the Director of Finance made under any provisions of thischapter shall be made to a Board of Appeals which is hereby created consisting of the Mayor,City Manager and the Director of Law or designee. Any such appeal shall be in writing and shallstate briefly the portion of the ruling complained of and the reason for such appeal and shall befiled in the office of the City Manager not later than ten (10) days after the date that such rulingwas made. The Board of Appeals shall have full power and authority to hear any such appeal orto subpoena witnesses and documents and, by a majority vote, to annul, modify or affirm anyruling appealed from, in conformity with the intent and purpose of this chapter.SECTION 7. Section 155.10, “Confidential Reports,” of Chapter 155, “AdmissionTax,” of the Codified Ordinances of the City of Cleveland Heights shall be, and hereby is,repealed.SECTION 8. All references to “place” in Chapter 155 shall be replaced with “Place,” toindicate that the definition set forth in Section 155.01 applies.SECTION 9. All references to “admission charge” in Chapter 155 shall be replaced with“Admission Charge,” to indicate that the definition set forth in Section 155.01 applies.SECTION 10. Notice of the passage of this Ordinance shall be given by publishing thetitle and abstract of its contents, prepared by the Director of Law, once in one newspaper ofgeneral circulation in the City of Cleveland Heights.SECTION 11. This Ordinance is hereby declared to be an emergency measureimmediately necessary for the preservation of the public peace, health and safety of theinhabitants of the City of Cleveland Heights, such emergency being the need for the ClevelandHeights businesses to compete in the marketplace. Wherefore, provided it receives the3ORDINANCE NO. 59-2014(F)affirmative vote of five or more of the members elected or appointed to this Council, thisOrdinance shall take effect and be in force immediately upon its passage; otherwise, it shall takeeffect and be in force from and after the earliest time allowed by law.___________________________________DENNIS R. WILCOX, MayorPresident of the Council__________________________________TOM RAGUZClerk of CouncilPASSED:4