Opinion No. (1998)

DANIEL E. LUNGREN Attorney General CLAYTON P. ROCHE Deputy Attorney General THE HONORABLE KENNETH L. MADDY, MEMBER OF THE CALIFORNIA SENATE, has requested an opinion on the following question: In addition to its receipt of a designated portion of the Del Mar Track parimutuel wagering handle, may the City of Del Mar impose an admissions tax on events held at the Del Mar Fairgrounds that do not involve live horse racing or satellite wagering? CONCLUSION In addition to its receipt of a designated portion of the Del Mar Track parimutuel wagering handle, the City of Del Mar may not impose an admissions tax on events held at the Del Mar Fairgrounds that do not involve live horse racing or satellite wagering. ANALYSIS Since 1960 the City of Del Mar ("Del Mar") has imposed an admissions tax on persons attending certain activities within the city. The party conducting the event is not subject to the tax but is responsible for its collection and transmission to the city. The question presented for resolution is whether Del Mar may impose an admissions tax on events held at the Del Mar Fairgrounds ("Fairgrounds") that do not involve live horse racing or satellite wagering when it has…