The Manchester Board of Mayor and Aldermen passed the first reading of an ordinance that will implement a tax on the sale or issuance of tickets to certain entertainment events over 350 persons.
The broadly reaching ordinance will impose a tax of $1 for tickets under $100, $2 for tickets $101-$299 or $3 for any ticket over $299.
The ordinance exempts any officially sanctioned events sponsored in full by government entities, Public Local Education Agency or charitable organization which has 501(c)(3) status.
"For the purpose of this code section, 'Entertainment Event' shall mean any gathering for entertainment purposes to participate in, watch, listen to or otherwise experience any athletic event, concert, series or collection of concerts, festival, dramatic presentation (such as play, reenactment, of an event or events...) sales opportunity whether described as a 'show,' 'fair,' or by similar term provided any such event has a planned, offered or expected attendance of over (350) persons; however, 'Entertainment Event' shall not include any officially sanctioned event directly sponsored in full by any governmental entity, Public Local Educational Agency or charitable organization which has a 501 (c) (3) status or combination thereof."
The vote came at the end of the April BOMA meeting during which the board approved a first reading to annex the Bonnaroo properties owned by New Era Farms.
Aldermen Roxanne Patton was absent from the meeting and Alderman Bill Nickels offered a no vote.