§ 9-28. Shows, exhibitions, swap meets

(a) Every person engaged in operating, managing, conducting, or promoting a show, exhibition, or swap meet, as defined in this title, shall pay an annual business tax based on the gross receipts of the promoter, manager, or operator derived from all such shows, exhibitions, or swap meets conducted in the city. The applicable business tax, as shown in section 9-25 shall be increased by an amount equal to five dollars ($5.00) for each exhibitor, vendor, or seller participating in the show, exhibition, or swap meet.

(b) In addition, the promoter, manager, or operator shall submit to the tax collector a full and complete list of exhibitors, vendors, and sellers including their resale numbers assigned by the California State Board of Equalization, and such other evidence as may be deemed necessary by the tax collector to ensure that sales taxes collected will be credited to Costa Mesa.

(c) The business tax established in subsection (a) shall not apply to any promoter, manager, operator, exhibitor, vendor, or seller which would be otherwise exempt from paying a business tax, as provided elsewhere in this title; but such promoter, manager, or operator shall be responsible for remitting to the tax collector the amount of business tax required by subsection (a) for any nonexempt exhibitor, vendor, or seller.

(d) A business license issued pursuant to subsection (a) shall be valid for one (1) year from the first day of the month in which it was issued, and no additional tax shall be required for subsequent events or activities of the same nature held within the same year. This provision shall apply only to persons and businesses included in the initial calculation of business tax. The promoter, manager, or operator shall be responsible for paying a five dollar ($5.00) business tax for exhibitors, vendors, and sellers participating in subsequent shows, exhibitions, or swap meets for which a business tax had not previously been collected during the term of the then-current business license.

(Ord. No. 85-8, § 3, 4-1-85)