5.16.070 - New Year's Day related businesses.
A. Services. Every person selling or offering for sale goods, wares or merchandise of any kind, or food or drink, and every person soliciting for business of any kind on the day of the Tournament of Roses, shall be required to pay a special business license tax at the following rates:
Kind of Service | Per Day
Temporary stand or vehicle dispensing goods, wares, merchandise, food or drink ..... | $60.32
Solicitor or peddler ..... | 40.24
Program seller ..... | (as prescribed in the "program ordinance" codified at Chapter 3.16)
Special New Year's licenses shall be valid from 7 p.m. on the day before until 11:59 p.m. on the day of the Tournament of Roses celebration.
The license collector may issue license cards to aid in the enforcement of this subsection. Such cards shall be prominently displayed upon the person of the licensee.
No person shall be exempt from the tax provided for in this subsection.
B. Grandstands. Every person engaged in the business of selling seats for viewing the Tournament of Roses Parade shall pay a special business license tax at the following rates:
Date of Tournament of Roses Parade | Per Seat
After January 1, 1995 ..... | $3.58
The tax shall not apply to those seats which:
1. Are constructed, erected or made available for purposes other than sale; and
2. Which are not in fact sold.
The tax shall be paid to the license collector no later than the December 15th prior to the day of the Tournament of Roses Parade. However, in those instances where, in the opinion of the license collector, and extension of time will ensure collection of the tax, the license collector may extend the time for payment to a date no later than the third business day following the date on which the Tournament of Roses Parade is held.
No person shall be exempt from the tax provided for in this subsection unless they meet all of the following criteria: a nonprofit organization which owns its own grandstand materials, erects its own grandstands itself on its own land using labor provided by volunteer members of the organization using such materials, and sells the grandstand seats so erected themselves.
(Ord. 6635 § 1, 1995; Ord. 6615 § 1, 1994; Ord. 6127 § 1, 1985: Ord. 6113 § 8, 1985: Ord. 5221 § 9 (part), 1975; Ord. 5084 § 7 (part), 1972; Ord. 4980 § 1, 1970; Ord. 4833 § 1, 1967: Ord. 4747 § 4.04(C), 1966)