202400218

ORDINANCE (EMERGENCY) submitted by Sheryl M. M. Long, City Manager, on 1/18/2024, MODIFYING Chapter 309, “Admissions Taxes,” of the Cincinnati Municipal Code by ORDAINING Sections 309-1-M, “Marketplace Facilitator,” 309-1-P, “Pay; Payment,” 309-1-P2, “Place” 309-1-R, “Reseller; Resold; Resale” 309-1-S, “Seller; Sold; Sale,” and 309-1-V, “Vendor”; by AMENDING Sections 309-1-A, “Admission,” 309-1-P, “Person,” 309-1-T, “Treasurer,” 309-3, “Rate of Tax,” 309-5, “Admission, Exempt from Tax,” 309-7, “Price to be Marked on Ticket or Displayed,” 309-9, “Monthly and Annual Reports; Contents; Payments of Tax,” 309-11, “Administration of Chapter; Adoption of Rules and Regulations; Records; Bond,” 309-13, “License Required; Application; Contents; Fee; Issuance; Restrictions; Renewal; Suspension or Revocation; Liability of Owner of Premises; Exemptions,” 309-17, “Taxes Made a Lien,” 309-19, “Treasurer May Make Additional Assessment; Notice, Hearing,” 309-21, “Estimated Assessment Made; Penalty; Notice,” 309-23, “Estimated Additional Assessment Made; Penalty; Notice, Hearing,” 309-25, “When Taxes by Assessment are Due and Payable,” 309-27, “Application for Reassessment,” 309-29, “Notices Authorized to be Mailed,” 309-31, “Refunds; Application,” and 309-99, “Penalties”; and by REPEALING Section 309-15, “Refund,” to address the application and collection of admission taxes to ticket sales that occur through online marketplaces, and to modernize and standardize the administration of the admissions tax.

Ordinance Passed Emergency Introduced January 12, 2024

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