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HomeMy WebLinkAbout06-27-1949 Regular Meetinga STATE OF ALABAMA County of Baldwin The Town Council of the Town of Fairhope met in regular session at the Town Hall, Monday, June 27, 1949 with the following members present: Mayor T. J.'Klumpp, City Manager C. B. Niemeyer, Councilman: J. T. Bradford, M. 0. Berglin, R. H. Brown and Ira N. Steele. Councilman Overton being absent. The minutes of the previous regular meeting were read and approved. The following Ordinance was introduced by Councilman Berglin it being read in full the same being as follows: THE ALABAMA LEAGUE OF MUNICIPALITIES "SERVING ALABAMA'S CITY AND TOWN GOVERNMENTS" Fourteen South Null Street MONTGOMERY, ALABAMA Information Report MAY No. 79 19 49 F O R E W O R D Because of the importance of the amusement tax as a dependable source of municipal income, we present herein some facts and data with reference to the experience of several cities and towns in using this source of income to support their budgets. The information includes rates of the levy in the several places using the tax, the yield for 1948 and the regularity with which reports are made by amusement concerns to the municipalities. The report also contains a sample ordinance on the subject, and a sample copy of a report form used to report the tax. levied. ED E. REID Executive Director 0 h ,w i C-% Tax Produced In Municipality Rate of Tax 12L8 Pad Abbeville 3¢ for each 350 $ 1,076.86 Monthly 2¢ for each 20¢ Alexander City 10% 15,000.00 Monthly Andalusia 1¢ for 150 or less 2¢ for 160 to 300 (incl.) 3¢ for 310 or more 7,548.64 Monthly Atmore 1¢ for each 100 or major 5,320.38 Monthly fraction thereof (no tax on admissions amounting to not more than 100) Attalla 10% 52255.20 Monthly Auburn 1¢ on each 100 or fraction thereof, (city limits); t¢ on each 100 or fraction there- of (police jurisdiction) 3,937.75 Monthly Bessemer 2¢ on anything over 150 15,386.22 Monthly Boaz 10% 1,100.00(2 mos.) Monthly Camp Hill 1¢ on each ticket 385.80(11 mos.) Monthly Carbon Hill 10% 39585.43 Monthly Clanton 2¢ on each admission 4,725.07 Monthly Cordova 5% 277.81(2 mos.) Monthly Cullman 10%(levied from Jan. to Apr. for schools) 40233.81 Monthly 3%(levied from May to Dec. not earmarked) 22763,61 Monthly Decatur 1¢ for 150 or less 1¢ for over 150-not more than 200 2¢ for over 200-not more than 300 34¢ for over 300 16,650,30 Monthly Evergreen 1¢ on each 200 or fraction thereof 3,368.09 Monthly Florala 2¢ each adult None Monthly Florence 2% 4,617.00 Monthly Fort Payne 1¢-not more than 100 2¢-more than 10¢,less than 210 3¢-more than 20¢, less than 510 4¢-more than 500 7,744.83 Monthly Gadsden 10% 64,065.64 Monthly Goodwater J-¢ for each 100 or fraction thereof 1,306.68 Monthly Haleyville 10% 5,223.58 Monthly Irondale 1¢ on each ticket None Monthly Jacksonville 10% None Monthly Luverne 1¢ on tickets from 100 to 500 1,081.98 Monthly -2- Tax Produced In Municipality Rate of Tax 12L88 Paid Mobile 1¢ for each 100 or fract- ion thereof; no charge on first 100 $141,330.67 Monthly Muscle Shoals 10% 505.22 Monthly Oneonta 10 for 110 to 150 2¢ for over 150 4,236.90 Monthly Opp 1-214 each ticket 22935.45 Monthly Piedmont 1¢ on each 100 42917.03 Monthly Prattville 2¢ on adult tickets 1¢ on children's tickets 2,172.28 Monthly Samson 1¢ on tickets 240 or less 5¢ on tickets above 240 42316.90 Monthly Sheffield 2% 2,976.59 Monthly Sylacauga 1¢ on each 100 or fraction thereof in city; -214 in pol- ice jurisdiction 15,081.13 Monthly Talladega 10% 13,200.00 Monthly Tuscaloosa 5% in city 2j% in police jurisdiction 27,679.76 Monthly Tuscumbia Theater owners pay $250 per 3:000.00 Monthly month extra license or amuse- ment tax over and above priv- ilege license Union Springs 1¢ 970.41 Monthly West Blocton 2% 1,242.62 Monthly Wetumpka 2¢ adult tickets 1¢ children (under 13) 3,971.64 Monthly Winfield 10% None Monthly Municipality Abbeville . Alexander City Andalusia Atmore Attalla Auburn Bessemer Boaz Camp Hill Carbon Hill Clanton Cordova Cullman Decatur Demopolis ,4 Evergreen Florala Florence Fort Payne Gadsden Goodwater Haleyville Irondale Jacksonville Luverne Mobile Muscle Shoals Oneonta Opp Piedmont Prattville Samson Sheffield Sylacauga Talladega Tuscaloosa Tuscumbia Union Springs West Blocton Wetumpka Winfield -3- Does Tax Apply To Other Forms Of Amusement? No Yes No Yes Yes Yes Yes Yes No No Yes No Yes Yes Yes No Yes No Yes Yes No Yes No Yes No Yes Yes No No No Yes No No Yes Yes Yes No No No No Yes (No amusement tax; only a 10% tax on baseball and football games to help maintain the field) -4— 16 a Sample of Form For Reporting Tax CITY OF ANDALUSIA Amusement Tax Report For the month of , 194 PURSUANT TO THE ORDINANCE TO LEVY A124ISSION TAXES ON AMUSEMENT HOUSES, PICTURE SHOWS, THEATRES, VAUDEVILLE SHOWS, AND OTHER PLACES WHERE GENERAL ADMISSIONS ARE CHARGED, WITHIN THE CORPORATE LIMITS OF THE CITY OF ANDALUSIA, ANDALUSIA, ALABAMA, AND ITS' POLICE JURISDICTION, and in accordance with Section I thereof, the following report is made by the r _ for the period beginning r and ending This statement includes the total number of admissions sold or in any manner collekqed uring is period. Admission of.44 orss 1¢ "S 160 to 300 Incl. 2¢ or more 3¢ Total tax received Deduction of 5% Total tax due 0 IATE SWEAR (OR AFFIRM) THAT THIS RETURN (INCLUDING ANY ACCOMPANYING SCHEDULES AND STATEMENTS) HAS BEEN EXAMINED BY ME/US, AND TO THE BEST OF MY/OUR KNOW- LEDGE AND BELIEF IS A TRUE, CORRECT, AND COMPLETE RETURN, MADE IN GOOD FAITH, FOR THE -PERIOD STATED, PURSUANT TO THE ADMISSION TAXES ON AMIUSIMENT HOUSES AND THE REGULATIONS ISSUED UNDER AUTHORITY THEREO Subscribed and ZON to b before me this 94 -5- Sample Ordinance Levyin-a, Amusement Tax Excerpts From Ordinance No 238 6A6q'1 6"j, ( GG /mot GITY Urn. HA-LEYVILLE Section A. TAX LEVY IN CITY. In 4ddition to all other taxes now imposed by law,or ordinance, every person, except as herein otherwise pro- vided, who conducts or operates a place of amusement within the corporate limits of the City shall pay a license tax to the City and a license tax is hereby fixed and -levied, which license tax shall be an amount equal to one cent for eac cents or fraction thereof of admission to any such place of amusement, including admission by season tickets, or subscriptions. Section TAX LEVY. IN POLICE JURISDICTION. In addition to all other taxes now imposed by law or ordinance, every person, except as herein other- wise provided, who conducts or operates a place of amusement without the corporate limits of the City but within its police jurisdiction shall pay a license to the City, and a license tax is hereby fixed and levied, which license tax shall be equal to one-half of like license tax herein fixed and levied for operating a like place of amusement within.the corporate limits of the City. Section. DATE FOR -FILING STATEMENT AND PAYING TAX. Each person who shall conduct or operate a place of amusement with= the ty wBits police jurisdicti ,bh , on or before the 24@k1)% ay of ,! and on or before the kh day of each month thereafter, fi e with the City Clerk of the City a sworn written statement which shall be a full, true, accurate and correct statement of the number of admissions to such place of amusement sold by such person during the then, next preceeding calendar month together with the amount for each admission. The license tax herein fixed on or before the date of the filing of each such statement, based on the charges made for admission to such place of amusement during the then next preceed- ng calendar month. Provided, that in the case of a place of amusement operated by a transient person, the statement in this section required to be made shall be made, and the amount of license tax due shall be paid, by such transient person, daily before the end .of the _performance, entertainment exhibition or amusement of that day. Provided, further, that no place of amusement operated by a transient ?person shall open for business on any day until such transient person operats ing or conducting such place of amusement shall have given security as here- in provided for the payment of all license taxes due hereunder. Such secur- ity shall consist of a bond tb be approved by the City Clerk with a surety company doing business in the City, as surety, in an amount of approximately twice the probable amount of such license tax as may be determined by the City Clerk or a cash deposit of a like amount may be made with the City Clerk. Section RECORDS. Every person who shall conduct or operate a place of amusement within the City or within its police jurisdiction shall keep a record of all admissions sold to such place of amusement, which record shall show full and complete details pertaining to the number of a. such admissions and the charges made therefor. All such records shall be retained for a period of three years and shall be subject to inspection by ► a, the City Clerk or his duly authorized deputy, or other representative, who shall have the power and authority to enter upon the premises of any such person at all reasonable times for the purpose of examining such records. R Section . EXEMPTION. This ordinance shall not apply to any place of amusement where the entire net proceeds are devoted exclusively to some well recognized religious, charitable or educational organization, and where -no person 'receives any pay or other renumeration for taking part in any per formance, entertainment, game or other amusement, or as director.or manager thereof, or in getting up or putting on any entertainment or amusement, nor to dances which are purely social functions and not for profit to any person, firm or cause and where no.person receives any pay or other renumeration nor to admission of children under twelve years of age when the admission charged is ten cents or less. Seetion6. ILLEG4L ACTS. Among others, the following acts and ommissions shall be unlawful: (a) It shall be unlawful for any person, who is in this ordinance required to keep records, to fail or omit to keep the same in the manner herein provided, or to refuse to permit the City Clerk or his duly author- ized deputy, or other representative to inspect the same at any reasonable A hour, or to interfere with or obstruct the City Clerk or his duly authorized deputy or other representative in the making of any such inspection. •_. (b) It shall be unlawful for any person who is herein required to file statements with the City Clerk to fail or omit to make or file any statement herein provided within the time herein specified or to make any false statement therein, and such offense shall be a continuing offense against the City and each day during which said person shall conduct or operate a place of amusement during such default shall constitute a separate ? offense. (c) It shall be unlawful for any person who is required to pay the license tax herein provided for to fail or omit to pay the same within the time herein specified, and such offense shall be a continuing offense against City and each day during such default shall constitute a separate offense. ' Sectio CONSTRUCTION. (a) T s ordinance shall not be construed to tax interstate commerce or any business of the United States government or any branch or agency thereof. (b) This ordinance shall not be construed to repeal any of the pro- visions of any other ordinance or of the general license code of the City, but shall be held to be cumulative. Section e. Any person who fails to pay the tax herein levied within the time required by this ordinance shall pay in addition to the tax, a penalty of ten per cent of the amount of the tax due, such penalty to be assessed and collected as part of the tax. 1 —7— rl Section,: PENALTY. Any person violating any of the provisio of this ordinance shall, upon conviction, -be punished within the limits of and as provided by Title 37, Section 586, of the Code of Alabama, 1940, provided, that upon conviction for a first offense there shall be imposed ' a minimum fine of Ten Dollars ($10.00) and upon conviction for a second or subsequent offense the minimum fine imposed shall be Twenty—five Dollars ($25.00) • Section at midnight of lshe �n� 0 E. This ordinance shall become effective following its publication in a ne Alabama. -N� Martinr Clerk, -City-of 'Haleyv Tle, "J A'R ORDINA'qc-. TO r-T-,MDE THAT it'IY PR!�2'011t OR CORPORATION -,KF1EPI1Q ANY ECTiSES CIDWS, FTGfi0J GOATS OR BABW?S WITRn T,&" TWM &HALL Pr'.00URE A PPMXT rliSKEOE TO" YM FBTH FAIRROMI TO PROVIDE FW Nr� SUSPURSTM Jn X .W SUCH PERMITs TO PROTIft THAT rT SHAU W., U19. LAWM, FOP ANY Pblf;019 FITAM W CORPk-RATT,J TO KESP ANY SUCH ARIMAI&S WITHrW THE, CORPMATE LIMIT WITHoUT HAVrio FIFZT TE =r­SD SUCH Prr'1IT OR AFTSUCH PJw4k4l" SHAL', HAYS BEEN jUGPW1D&;s AID TO 'POVIDE T14E KMISHMOT TRM9kW.. BE IT ORDATIED BY THE TO'.!N, COUNCIL OF M8, TOTWW �W FAIRROP99 AS FOLWVXl f this Is From and After thirty (30) days after adopticm ts ordi-arce it shall be uftlawful for any pellsont firm or corporation to keep any horses,'-'c,,ows,Pig$, goats or rabbits within the corporate limits of the Town of ,irhDpo vIthout having a pamit therefor issued by the Town of Fairhopet or to keep any spy ch'animals in said Town of Fairhope after- .,r while such permit is suspended* SIECTIGM Ill Any persong firm or corporattur desiring to keep any horses, eowss Pigs# goats or rabbits within the corporate limits of the Town of fairhol,e shall make application. on forms proscribed by the "Llown, council, and give ther-ir. such informati.:,,m as may be required by such forms the same to be filed with the ffi'aWor or Clerk* Upon the fi-ing of such ap licatior, or as so n thereafter as practicable, the Mayor shall make or cause to be made an irsp#ctior of the firemises wh(*-roor it is propos-A to'ko*p such animals. If such premis,?_­-, shall. ,e founq to be free from unsanitary drop ings, refuse and objectlr,;­,ble odors and it such condition as not to breed flies, he shall Issue such permit; If not, t�-;er he shall refuse such Permit until such time as the offensive substance or shall 1* removed. SECTION Ills The Mayor shall as often as he or the Council shall doom It necessary or proper make or caus,:., to be made an inspection of any pr*als*s of any person, firm or corporation to whom a permit shall have been issued; an�'l if the premises where such animals are kept shall not be free from objectionable or unsanitary droppings refuse and odors# or- �ihall le in condition to breed flies he :-,-h1,a11 so notify the h ' - .41der of the pvrait and require such objectionable substance or cL)rd1ti_,,n to be removed ithin a rr-asonable time, to be fixed by h.1m and if such objeetionable substance or condition be not removed within the time so fixed, the Mayor shall susponi t!le permit, until such objectionable substance or condition shall be removed. SECTI01 TV: 4,ny persor, firm or corporati�n convicted of keeping any horses, cows, pigs# goats or rabbits without a permit or afters or during the time any zuc-h permit has been suspended shall be fined -of more than 350*'­,00 and may" be sentence d to hard labor for the Tarn of Fairhope for not more than 10 days, each day said animals are kept shall constitute a separate offence. SECTION V: Any person, firm or corporatl�,',n whose �ipplication for a prralt has been refused or whose permit has been suspended may appeal to the Town Coanell who shall set a day and hear such appeal, an from the 1130ouncil's ruling an appeal may be taken by 41.1,.e applicant to the Cirn,tit 7ourt of rialdwin County; but any such appeal to the Courall or to the'co,i-ts shall, not autharlse the ap,11cart to lieep any, such aniamle unless, and 'until the appeal shall have been determined ire his, hery their or its favor; -or shall it relieve him, h­ ' rq their or Its from criminal liability hereunder for keeping such animals without a permit or after the permit is suspended,lard during the pending cf the appeal. SECTION VIs This -Irdi-arice shail go Into effect upon its adopti,^ and approval* r A RESOLUTION' Whereas, the improvements consisting of grubbing, grading, drainage and surfacing of certain streets, ave- nues and alleys, together with appurtenances thereto, with- in the corporate limits of the Town of Fairhope, Alabama, as heretofore determined upon, ordered. and authorized by Street Improvement Ordinance No. 181, Ordinance of May 25,. 17,5Y 1948, duly adopted by the Town Council on May 25, 1948, and ordinances supplemental thereto, were finally ordered, con- structed, completed and accepted and the entire cost of con- structing said improvements was by Street Ordinance No. 181 y Assessment Ordinance of May 25, 1948, duly assessed im—f-a- r � -irropar�-io-n against all the lots or parcels of land lying within the district served and drained, served or benefited by such improvement, to the extent of the increased.value of such property by reason of the special benefits derived from such improvement, it being provided, however, that in no case should any assessment against any such lot or parcel of land be greater than the increased value of such lot or parcel of land by reason of the special benefits derived from such improvement; And Whereas, upon the completion of said improvements the Mayor, the chief executive officer, did on the-2-3 day - of Dan '- 19 ! , cause to be prepared a Roll or List showidA the names of the property owners and opposite each name a description of each lot or parcel of land pro- posed to be assessed for such improvement belonging to such owner or owners, and the amount proposed to be assessed against each lot or parcel of.land, each List being entered in a loose- leaf book firmly bound, prepared for that purpose, and contain- ing appropriate columns in which payment may be credited and the lien of the assessment sati2fied by the proper officers of +� the municipality, said book being known as the "Assessment Book for Local Improvement:" And Vlhereas, after the completion of the proper entries of each improvement, said book was on the day of Q_;, r _- , 19 �" /duly delivered to and filed wUh the Town Clerk, who thereupon gave notice by publication one time in the a news- paper published in the Town of-'..7.,f.;f�s.. 1'� Ala- bama, and of general circulation therein, said notice appear- ing in the issue of � �° `- , 19Vi',r that -said Assessment Rol or List had been delivered to him and c_.. ,'1y was open for inspection in the office of the Town Clerk, the person authorized to make collection of said assessments, and that the Council would meet at the Council Chambers in (­r�j ,, the Municipal Building in said Town at ' & o' clock 1v1, on the day of N. x , 19, said date being not less than twenty (2) days from the date of publication of said notice, to hear and determine any objections or defenses that may be filed to such assessment or the amount thereof, said notice also stating the general character of the improve- ments, the terminal points thereof and the streets, avenues, alleys, or other highways, or portions thereof along which the improvement had been constructed and, the improvement so made consisting of grubbing, grading, draining and surfacing of certain streets, avenues and alleys, said notice also described the territory or area drained, served or benefited by said sewers by naming the streets, avenues, alleys or other highways or.other lines by which said district was bounded; And Whereas, the Town Council having met and now being in session at this the time, place and date set forth and men- tioned in said notice for the purpose of hearing and being ready to hear and determine, and having called upon all persons present to make and file any objections or defense which any A of them might have to such assessments or the amount thereof; And Whereas, no objections or defense is made or filed by any person to any of such assessments or the amounts there- of (or objections having been made by less than a majority of the owners of the property affected and the same having been considered are hereby over -ruled] and the Town Council having inspected and examined said Roll or List as heretofore filed with the Town Clerk on the ,day of �• �.-f ,.. 19 ,-, and having found the same to be in ill respects true, correct and proper: Now, Therefore, Be It Resolved By The Town Council Of The Town Of Fairhope, Alabama, As Follows: Section 1. That the "Assessment Book for Local Improve- ments" covering the Street Improvement Ordinance No. 181, Ord- inance of May 25, 1948, duly adopted by the Town Council of the Town of Fairhope, Alabama, on May 25, 1948, and Ordinance supplemental thereto, as filed. with the Town Clerk on the day of 9�� , 19 be and the same hereby is in all respects confirmed, approved, adopted and made final. Section 2. That as and for the assessment each lot or tract of land described and included in said assessment Roll, there be and hereby is fixed and ordered the respective amount and amounts fixed, set out \and shown for each such lot or par- cel of land in and by the said "Assessment Book for Local Im- ( 1'� provements", as filed with the Clerk on the day,of ..� , 19' Z and hereinabove referred to. Section 3. That all such assessments shall from this date be and constitute a lien on the respective lots or parcels of land upon which they are levied, superior to all other liens except those of the State and County for taxes. Section 4. That all such assessments shall be paid in cash within thirty (30) days, provided that any property owner may at his election to be expressed by notifying the down Clerk in writing within thirty days from the date hereof, pay such assessment in ten equal annual installments, which shall bear interest at the rate of per annum, which is the rate hereby fixed for all deferred installments, interest payable annually; provided, however, that if the assessment against any lot or parcel of land does not exceed $25.00, said assessment must be paid in cash within thirty days from the date hereof. Any Person may pay the whole assessment against any lot or parcel of land within thirty days from the date hereof and may at any installment period pay the assess- ment in full by paying the full amount of the installments, together with all accrued interest thereon, and upon the pay- ment of an additional sum equal to six months' interest at o per annum on the amount of said assessment so paid before maturity as a penalty; should the property owner desire to pay off the deferred installments between the dates on which they are due, he shall pay interest on the same until the succeeding installment period, to -ether with the penalty above described. The first installment shall be payable with- in thirty days from the date hereof, and all assessments or installments thereof shall bear interest at L�Ifl per annum after the expiration of thirty days from the date hereof, which interest shall be due and payable at the time and place I the assessment or installment is due and payable. In all cases where the property owner does not elect to pay in installments, or having elected to pay in installments, fails to pay the first installment in thirty days from the date hereof, he shall be held to have waived the right to pay in installments, and the entire assessment shall at the expiration of said thirty days become due and payable. —�-_¢ Section 5. This resolution is hereby termed and des- ignated, shall be known and may be cited as the Street Improve- ment Final Assessment Resolution of 19'�." Clerk of Town of Yairhope, Alabama. Read, approved and adopted as "� ' read, this _. Oday of r r -f 19` Mayor, Town of Fairhope, Alabama -,. It was moved by Councilman Brown seconded by Councilman Bradford that all rules and regulations of the statutes of the Town Council of the Town of Fairhope which might prevent, unless suspended, the immediate consideration and final passage and adoption of said Ordinance at this meeting. The question being put upon the adoption of said motion and the suspension of the said rules and regulations, the roll was called with the following results: Voting Aye, Mayor T.J.Klumpp, Councilmen M. 0. Berglin, J. T. Bradford, R.H. Brown and I.rai_ N.'..Steeleq, Voting Nay,, None. Councilman Overton being absent. The Mayor declared the motion carried. Councilman Steele therefor moved that the said Ordinance be finally passed and adopted as introduced. Councilman Bradford seconded the motion. The question being put upon the final passage and adoption of the said Ordinance the roll was called with the following results: Voting Aye, Mayor T.J.Klumpp, Councilmen M. 0. Berglin, J. T. Bradford, R.H. Brown and Ira N. Steele. Voting Nay, None. 'Councilman Overton being absent. Thereupon the Mayor declared said, motion carried and the Ordinance finally.passed and adopted and signed said Ordinance in approval of the same. Attest Clerk Approved Mayor Motion by Councilman Berglin seconded by Councilman Bradford that the application of Dr. H. C. Jordan for building permit to add to the present Clinic Building be allowed. Motion carried. Motion by Councilman Steele seconded by Councilman Brown that the application of Mrs. C. A. Hartley for permit to repair building on Gaston Avenue and Equity Street be allowed. Motion carried. This being the date, time and place hereto set for the purpose Of hearing objections to assessments of Street Paving, due notice having been given and no objection having been filed, the said assessments be and the same are hereby confirmed, June 27, 1949. I-t was duly moved and seconded that the meeting adjourn. Motion carried. Approved Mayor Attest Clerk