ORDINANCE 8.2

Sponsor: Board of Finance Public Hearing Dates:

First reading: 06/29/26

Referred to:

Rules suspended and placed in all

stages of passage: 06/29/26

Second reading:

Action:

Date: 06/29/26

Signed by Mayor: 06/30/26

Published: 07/08/26

Effective: 07/28/26

It is hereby Ordained by the City Council of the City of Burlington as follows:

Chapter 21, Offenses & Miscellaneous Provisions, of the Code of Ordinances of the City of Burlington be and hereby is amended by amending Sec. 31 (Restaurant, hotel, amusements and admissions taxes), thereof to read as follows:

21-31 Restaurant, hotel, and amusements and admissions taxes.

(I) GENERAL PROVISIONS:

(A)    Title: This section may be cited as the “Restaurant, Hotels, and Amusements and Admissions Taxes Ordinance.”

(B) As written.

(II) TAXES IMPOSED:

(A) Restaurant Tax: There is hereby imposed a business occupation tax upon all persons engaged in the restaurant business of whatever name or character in the City of Burlington. The tax imposed shall be at the rate of two and one-half (2.5) percent of the gross receipts from taxable business, as defined herein, done per monthly period in accordance with the provisions of this section.

(B) Hotel and Motel Tax: As written

(C) Short-Term Rental Tax: As written

D)  Amusements Tax: There is hereby imposed a business occupation tax upon all persons engaged in the business of operating places of amusement, including, but not limited to, pool halls, arcades, bowling alleys, or operating any establishment making available use of amusement devices of whatever name or character within the City of Burlington. The tax imposed shall be at the rate of two and one-half (2.5) percent of taxable business, as defined herein, done per monthly period in accordance with the provisions of this section.

E) Admissions Tax: There is hereby imposed a tax on admissions to circuses, menageries, carnivals, cinemas, shows of every kind, athletic contests, exhibitions or entertainments for money o f whatever name or character except those of educational or nonprofit institutions or organizations or wholly for charitable purposes. The tax imposed shall be at the rate of two (2) percent of the gross receipts from such admissions, as defined herein, done per monthly period in accordance with the provisions of this section.

(FE) Compliance Required: As written.

(G) Temporary Tax Rate: Notwithstanding any other provision of this section, the following temporary tax rates will apply for the fiscal year commencing on July 1, 2025, and ending on July 31, 2026:

(I) The restaurants, amusements, and admissions tax on gross receipts set forth in subsections (II) (A), (II)(D), and (II)(E) of this section shall be increased from two (2) percent of gross receipts to two and one half (2.5) percent.

Commencing August 1, 2026, said tax rates shall again be set as set forth in subsections (I) (A) through (I) (E) of this section.

(III) DEFINITIONS: For the purposes of this section, the following terms, phrases, words and their derivations shall have the meanings given herein:

(A) – (C) As written.

(D)    Gross Receipts means the total amounts received or receivable and the total amounts actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit allowed when such act or service is done as part of or in connection with a taxable admission or a taxable business as herein defined. Included in “gross receipts” shall be all receipts, cash, credits and property of any kind or nature, without any deductions therefrom on account of the cost of the property sold, the cost of the materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever. Excluded from “gross receipts” shall be the following:

(l)  – (2) As written.

(E) – (F) As written.

(G) Taxable Business means:

(l)  – (2) As written.

(3)    Charges of any kind received, including admission or minimum charges for the use of pool halls, billiard tables, bowling alleys, arcades, electric amusement devices, mechanical amusement devices, or the use of other places of amusement or of amusement devices of whatever name and character.

(H) – (K) As written.

(IV) TAX-WHEN DUE:

(A) Every taxpayer subject to the provisions of this section shall file within thirty (30) days of the effective date hereof an application with the treasurer for a taxpayer identification number. This application shall contain the legal name of the taxpayer, any trade name(s) employed, the address, place(s) of business within the city, principal place of business, phone number, authorized agent for service of process, the type(s) of taxable admissions received by the taxpayer and that taxable business(es) in which the taxpayer is engaged. Upon receipt of a complete application, the treasurer shall issue to each taxpayer an identification number. Failure of a taxpayer, or anyone reasonable likely to be a taxpayer as herein defined at the time that levy of the taxes herein commences, to file for an identification number shall be a violation.

(B) – (H) As written.

(V) – (XV) As written.

* Material stricken out deleted.

** Material underlined added.

KS/Ordinances 2026/Gross Receipts Ordinance

BCO Section 21-31

6-25-2026