HomeMy WebLinkAboutResolution 00-005-CCGRANT COUNTY BOARD OF COMMISSIONERS
Grant County, Washington
ORDINANCE NO. 2000-5-CC
RESOLUTION NO. 2000-5-CC
AN ORDINANCE AMENDING CHAPTER 3.60 OF THE GRANT
COUNTY CODE AND ADDING NEW SECTIONS THERETO,
RELATING TO PENALTY DESIGNATIONS, COLLECTION
DATES, EXEMPT ORGANIZATIONS, DEFINITION OF
NONPROFIT ORGANIZATION, AND OTHER MATTERS
PR01'ERLY RELATING THERETO.
BE IT ORDAINED:
Section 1. Section 3.60.010 ofthe Grant County Code, adopted by Resolution No. 89-69-CC
(Ordinance No. 89-69-CC) on July 18, 1989, is hereby amended to read as follows:
3.60.010 Definitions.
For purposes of this chapter, word and phrases shall have the following meanings:
"Admissions charge," in addition to its usual and ordinary meaning, includes but
shall not be limited to, a charge made for season ticicets or subscriptions, a charge
made for use of seats and tables, reserved or otherwise, and other similar
accommodations, and a charge made for automobile parking where the amount of the
charge is determined according to the number of passengers in an automobile. A
donation for admittance shall also be deemed an admission charge.
Clerk, Deputy or Clerlc of the Board. "Deputy clerlc" or "clerk of the board" means
the person appointed by the board of county commissioners to be the clerlc or deputy
clerk to the board of county commissioners.
"County" means the county of Grant, state of Washington.
"Nonprofit organization" means any organization organized and operated for
charitable, education or other similar purposes as determined bv the le islative
authoritv of the county and/or((�))is exempt for taxation pursuant to Section
501(c)(3) of the Internal Revenue Code of 1954, as amended.
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Section2. Section3,60,030oftheGrantCountyCode,adoptedbyResolutionNo.89-69-CC
(Ordinance No. 89-69-CC) on July 18,1989, is amended by adding a new sub-section, i, e.,
3.60.030(d), to read as follows:
NEW SUB-SECTION 3.G0.030 Exemptions.
�d�v �overnmental unit.
Section 3, Section3.60,050(a) ofthe Grant County Code, adopted byResolutionNo, 89-69-
CC (Ordinance No. 89-69-CC) on July 18, 1989, is hereby amended to read as follows;
3.G0.050 Collection and payment.
(a) Any person, including any principal or quasi-municipal corporations, who
receives any paqment for admissions on which a tax is levied under this chapter shall
collect the amount of the tax imposed from the person making the admission
payment and shall remit the same as provided for in this section. The tax imposed
under this chapter shall be deemed to be held in trust by that person required to
collect the tax imposed under this chapter who fails to collect the same, or having
collected the same fails to remit the same to the county in the manner prescribed by
this chapter, whether such failure be the result of his or her own act or the result of
acts or conditions beyond his or her control, shall nevertheless be personally liable
to the county for the amount of such tax, and shall, unless remittance is made as
required in this section, be guilty of a violation of this chapter, The tax imposed shall
be collected at the time admission charge is paid by the person seeking admission to
any place and shall be reported and remitted by the person receiving the tax to the
treasurer in monthly installments on or before the fifteenth d�y of the month next
succeeding the month ((�))in which ((t�re)) a taxable event within the contemplation
o� this chapter, includin� without limitation, concerts and events, occurs ((t�s
)). The treasurer may extend the time for making and filing the
return and remittance of the tax for a period not to exceed thirty days. Payment or
remittance of the tax collected may be made by check, unless payment or remittance
is otherwise required by the treasurer. Checks should be made payable to the
treasurer, Payment by check shall not relieve the person collecting the tax from
liability for payment and remittance of the tax unless the check is honored and in the
full and correct amount. Any person receiving any payment for admissions shall
make out a return upon such forms and providing the information the treasurer may
require. Whenever any theater, circus show, exhibition, entertainment or amusement
makes an admission charge which is subject to the tax levied in this chapter, the same
is of a transitory or temporary nature, of which the treasurer shall be the judge, the
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treasurer shall require the report and remittance of the admission tax immediately
upon the collection of the tax at the conclusion of the performance or exhibition, or
at the conclusion of a series of performances or exhibitions, or at such other time as
the treasurer shall determine. The treasurer may require the applicant to deposit a
sum of money or bond in advance of any performance, show or amusement. This
deposit or bond shall be returned upon the faithful compliance with the provisions
of this chapter.
Section 4. Section 3.60.120 ofthe Grant County Code, adopted by Resolution No. 89-69-CC
(Ordinance No. 89-69-CC) on July 18, 1989, is hereby amended to read as follows:
3.60.120 Violations — As Infractions ((�rt�iip)),
�� ,
� ,
� � , .)) The violation of anv
provision of this chapter or the failure to perform anv act rec�uired bv this chapter,
is desi�nated as an infraction, Each da�a person includin�anv principal or quasi-
municibal corboration, shall continue to violate or fail to com�lv with the provisions
of this cha�ter shall constitute a separate offense
Section 5, A new section is added to chapter 3.60 of the Grant County Code, z. e., GCC No.
3.60.123, to read:
NEW SECTION. 3.60.123 Citation Procedure.
The procedures for issuance of a Notice of Infraction hearin�s assessments and
pavment of monetar�penalties, shall be in accordance with the provisions of chapter
7.08 RCW. Hearin�s on Notices of Infractions issued pursuant to chapter 3 60 of the
Grant Countv Code shall be held in Grant Countv District Court.
Section G. A new section is added to chapter 3.60 of the Grant County Code, ie., GCC No.
3 , 60.126, to read:
NEW SECTION. 3.G0.12G Penalties.
Failure to comply with the provisions of this cha�ter of the Grant Countv Code shall
subject the violator to the followin�penalties:
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,� First offense 47,00
�2,� Second offense $ 95.00
�3,� Each subsequent offense $190,00
Section 7. This ordinance shall take effect the 1 st day of January, 2000,
A public hearing was held on the above ordin�tnce at 2:30 o'clock pm on the
llthday of , January
NOW THEREFORE, BE IT HEREBY RESOLVED THAT THE GRANT COUNTY
BOARD OF COMMISSIONERS adopt this ordinance,
PASSED AND ADOPTED this llth day of �Tanuary, 2000
BOARD OF COUNTY COMMISSIONERS
GRANT COUNTY, WASHINGTON
� � �� ' - �l�a -�
Chair Deborah Kay' oore
�
Tim 5nead�M�ber
ATTEST:
�
Clerl� o, , e Board
PUBLISHED: 12/27 /99; 1/3/2000
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