Exhibitors Struggle To Keep Abreast of Local Law
State Laws:
50 Different Worlds
by Belinda Judson
Executive Director, Mid-States NATO
The Americans With Disabilities Act, admissions
tax, sales tax, film rental, minimum wage, overtime, overtime
exemptions,
child labor, etc.
State parameters will often coincide with
those specified by federal statutes, and certain states
will often employ
parameters utilized by other states.
But not always.
Sometimes it seems like 50 states means
50 different sets of laws governing every issue – which is why it’s
important for exhibitors to familiarize themselves with
laws for every state and locality in which they conduct
business.
Admission taxes, for example, can vary considerably
from place to place. Some states have statewide admissions
taxes.
Some states contain municipalities that employ admission
taxes. Some municipalities in states that levy admission
taxes will require additional “add on” admissions
taxes. And some states have no admission taxes at all.
Where admission taxes are imposed, they
are – to
add to the confusion – imposed at different rates,
anywhere from 4- to 10-percent.
A handful of states have a gross-receipts
tax. A couple of states have a film rental AND admissions
tax.
ADA requirements vary by state. Likewise building codes,
which can vary not only by state but also by municipality.
Child labor laws can have different stipulations regarding
what hours employees under a certain age can work, how
many hours they can work, etc.
While there has been a lack of movement
on increasing the federal minimum wage, many states have
passed new minimum
wage initiatives and some have attached automatic “living-wage” increases
to their new laws. The new wage amounts and the enactment
dates vary from state to state. Several states are proposing
penalties and/or fines for employers not paying the stipulated
minimum wage amount. There are also still states whose
minimum wage is tied into the federal minimum.
New federal laws on overtime have prompted
many states to introduce their own new bills. While a federal
overtime
exemption for exhibition is still in place in the new federal
statutes, this exemption could be altered or even eliminated
on the state level.
There are even differences in some of the
camcorder laws state to state. Thanks to the hard work
of NATO and the
MPAA, all have the commonality of liability language for
exhibitors, but that language differs somewhat from state
to state. There are also varying degrees of consequences
for the perpetrator.
Overwhelming? No doubt. And these are just
a few examples of the many, many statutes on the books
in each state.
Many can and will have a direct impact on cinema operations.
Keeping up with all the non-federal legalities
is a daunting task to be sure, but exhibitors – by making certain
their companies are up to date – can help spare themselves
a world of headaches.
