HomeMy WebLinkAbout*Other - TreasurerEIS CEJ
IN T E R N A T I O N A L
Professional Conference Services
www.etitco.com
April 15, 2019
Grant County Commissioners
Ephrata, WA 98823
Dear Commissioners:
Te"
DA6ty_
We are requesting an exemption from the Grant County Admissions Tax on behalf of the non-profit
Visit Washington, organizer of the Moses Lake Air Show.
The Air Show is promoted by the Port of Moses Lake and is partly funded by Moses Lake LTAC
because a primary show objective is to encourage tourism into Central Washington.
The Port of Moses Lake has committed to make the Air Show an annual event happening on
Father's Day weekend through 2021 with the intent to maintain the event indefinitely.
Thank you in advance for your approval.
Sincerely,
Terry L. Quick
Executive Director
Visit Washington
www.visi-washington.org
President
ENTCO International, Inc
www.entco.com
425-670-0888 Office
206-786-8880 Cell
Dated this� day of
1, A_, 20L-1—
Board of County Commissioners
Grant County, Washington
App Disapprove tai
Dist #1 0
Dist # 1 —
Dist # 1
Dist #ist # 2 __ Dist # 2 —
Dist #3 Dist # 3 _ Dist # 3 —
15913 20th Place W / Lynnwood / WA 98087
425-670-0888 / 425-670-0777 Fax
1 Co
tr Admissions Tax Registration Form
Grant County Treasurer's Office
Darryl Pheasant — Treasurer
PO Box 37 Ephrata, WA 98823
(509) 754-2011 ext. 4202 sschmig@grantcountywa.gov
Visit Washington — Terry Quick, Exec Director (425) 670-0888
Name of Organization or Promoter Telephone Number
15913 20th Place W Lynnwood WA 98087
Address City State Zip
Washington State Sales Tax Registration Number (UBI) 604-309-139
Are you a 501(C)(3) Entity? 501(C)(6) IRS approval Pending Please provide
confirmation
Type of Event Subject to Admission Tax
( )Music Event ( )Theatre/Performance ( )Sporting Event ( x )Other
If other, describe; Moses Lake Airshow — Annually on Father's Day Weekend
Location of Event
( )Gorge ( )Fairgrounds ( )Wallenstein Theatre ( )BBC ( )Sunbanks Resort
(x )Other - Provide Name and Physical Address
Grant County Airport, 7810 Andrews St. NE, Moses Lake, WA 98837
Name of person in charge of the books, records and accounts for the admission charges
and tax collections, and the place the books are kept and can be examined and audited at
reasonable times.
Contact Name; Terry Quick Phone; (425) 670-0888
Address; 15913 20" Place W, Lynnwood, WA 98087
Please list other vendors who will be selling goods or services at this event.
Attach additional pages if necessary
Vendors Mailing Address Sales Tax (UBI) No.
Various, but unknown at this time
I certify under penalty pequpf u
information on th' orm i e a
Signed or
laws of the State of Washington that all
NameWrinted Terry L. Quick
Please return form to: Grant County Treasurer
PO Box 37
Ephrata, WA 98823
Date March 27, 2019
Barbara Vasquez
From:
Sent:
To:
Subject:
Attachments:
Darryl Pheasant
Grant County Treasurer
509-754-2011 x4253
509-754-6576 FAX
Darryl Pheasant
Wednesday, March 27, 2019 4:41 PM
Barbara Vasquez
FW: Admissions Tax Registr,
Admissions Tax Grant Courr
Website address www.grantcountywa.gov
Email address dpheasant@grantcountywa.gov
j C_'t--H
YIQ)t'LiSS
From: Terry Quick [mailto:terryq@entco.com]
Sent: Wednesday, March 27, 2019 4:09 PM
To: Darryl Pheasant <dpheasant@grantcountywa.gov>
Subject: RE: Admissions Tax Registration
Hi Darryl,
Not sure who is supposed to get this application. Ho
It appears Visit Washington & the Moses Lake Airs]
Admissions tax as outlined in Grant County Code 3.
t County
(a) Visit Washington is a Washington State Noi
(d) Visit Washington has been contracted by the Tort of moses Laze �a government unit) to
Create, Produce and Manage the Moses Lake Airshow on their behalf.
3.60.030 - Exemptions.
SHARE LINK TO SECTIONPRINT SECTIONDO`iNLOAD (DOCX) OF SECTIONSEMAIL SECTION
(a)
Any nonprofit organization that promotes and produces its own public performance and collects an admission charge to
attend is exempt from collecting an admission tax from persons paying the admission charge. Persons attending these public
performances are exempt from paying an admissions tax.
(b)
The admissions tax imposed by this chapter shall not apply to any person paying an admission to any event sponsored or
conducted by an elementary or secondary school. For purposes of this chapter, "elementary" or "secondary" school means
schools enrolling students in grades kindergarten through twelve.
(c)
For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, all
participatory athletic or sporting events are exempted from this chapter. This exemption shall apply but is not limited to
participants of archers, trap and gun club shoots, canoe races, fun runs, batting cages, billiards, bowling, golf and swimming.
This exemption does not apply to spectators at athletic or sporting events who pay an admissions charge.
(d)
Any governmental unit.
(Res. and Ord. 00 -5 -CC § 2, 2000; Res. and Ord. 89 -69 -CC (part), 1989).
I was unable to find a form or the formal procedure to file for an exemption. Can you please advise
what we might need to do next?
Really appreciate your prompt assistance the past two days.
Best regards,
Terry L. Quick
General Factotum
ENTCO International, Inc. I Seattle
A Creative Event Team Partner
(425) 670-0888 office
(206, 78) 6-8880 cell
Ape: terry.entco
From: Darryl Pheasant <dpheasant@grantcountywa.gov>
Sent: Wednesday, March 27, 2019 2:54 PM
To: 'terryq@entco.com'<terryg@entco.com>
Subject: Admissions Tax Registration
3/28/2(
Cha er .60 - ADMISSION TAX
Sections:
3.60.010 - Definitions.
Grant County, WA Code of Ordinances
For purposes of this chapter, words 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 tickets 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 there is no
additional charge to attend the event. A donation for admittance shall also be deemed an admission charge,
provided: a donation in the form of foodstuffs or other non -U.S. currency items shall be exempt from the
provisions of this chapter and shall not be a taxable event within the contemplation of Chapter 3.60 Grant
County Code.
Clerk, Deputy or Clerk of the Board. "Deputy clerk" or "clerk of the board" means the person appointed
by the board of county commissioners to be the clerk 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 by the legislative authority of the county and/or is exempt for
taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, and as amended.
"Person" means any individual, receiver, assignee, firm, partnership, joint stock company, association,
society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal,
nonprofit or otherwise.
"Place" means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums,
stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools,
outdoor amusement parks and carnivals.
"Treasurer" means the Grant County treasurer's office.
(Res. and Ord. 02 -73 -CC § 1, 2002; Res. and Ord. 00 -5 -CC § 1, 2000; Res. and Ord. 89 -69 -CC (part), 1989).
3.60.020 - Imposition.
(a) There is levied and imposed upon any person (including children, without regard to age) who
pays an admission charge to any place, including persons who are admitted at reduced rates
to any place for which other persons pay a charge or a regular higher charge for the same or
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Grant County, WA Code of Ordinances
similar privileges or accommodations, a tax which shall be in the amount of five percent of
the admission charge.
(b) No admission tax shall be levied on any person who is admitted free of charge and from
whom no compensating payment is obtained. The tax on reduced admission charges shall be
charged on such reduced charge and not on the regular admission charge.
(c) Any person having the permanent use of boxes or seats or a lease for the use of any box or
seat in any place for which an admission charge is made, in lieu of the tax imposed in this
chapter, shall pay a tax equivalent to five percent of the amount for which a similar box or
seat is sold for each performance or exhibition at which the box or seat is used or reserved
by or for the lessee or holder, the same to be collected and remitted in the manner provided
in Section 3.60.050 by the owner or the operator of the place.
(d) No admission tax shall be levied on any portion of an admission charge which is designated
for donation to a nonprofit organization as defined in this chapter, provided: to otherwise
qualify for this exemption, the real or artificial person charging admission to any place must:
obtain advance, written approval from the legislative authority of the county; clearly identify
the portion of the admission charge designated as a donation on the face of the ticket; and,
provide the treasurer with sufficient documentation, including books, records and/or
accounts, to clearly establish donated amounts collected and delivered to the nonprofit
organization, by December 31 st of each year.
(Res. and Ord. 02 -73 -CC § 2, 2002: Res. and Ord. 89 -69 -CC (part), 1989).
3.60.030 - Exemptions.
(a) Any nonprofit organization that promotes and produces its own public performance and
collects an admission charge to attend is exempt from collecting an admission tax from
persons paying the admission charge. Persons attending these public performances are
exempt from paying an admissions tax.
(b) The admissions tax imposed by this chapter shall not apply to any person paying an
admission to any event sponsored or conducted by an elementary or secondary school. For
purposes of this chapter, "elementary" or "secondary" school means schools enrolling
students in grades kindergarten through twelve.
(c) For purposes of greater ease and economy in the administration, collection and enforcement
of the admissions tax, all participatory athletic or sporting events are exempted from this
chapter. This exemption shall apply but is not limited to participants of archers, trap and gun
club shoots, canoe races, fun runs, batting cages, billiards, bowling, golf and swimming. This
exemption does not apply to spectators at athletic or sporting events who pay an admissions
charge.
(d) Any governmental unit.
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Res. and Ord. 00 -5 -CC § 2, 2000; Res. and Ord. 89 -69 -CC (part), 1989).
3.60.040 - Tickets.
Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall
be furnished to the person paying such charge unless written approval has been obtained from the
treasurer to use a turnstile or other counting device which will accurately count the number of paid
admissions. When a charge is made for admission, a sign must be posted in a conspicuous place on the
entrance or ticket office which breaks down the admission charge as follows:
Admission charge
County Admissions tax
Charitable contribution
Total price
(Res. and Ord. 02 -73 -CC § 3, 2002: Res. and Ord. 89 -69 -CC (part), 1989).
3.60.050 - Collection and payment.
(a) Any person, including any principal or quasi -municipal corporations, who receives any
payment 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 day of the month next succeeding the month
in which a taxable event within the contemplation of this chapter, including without
limitation, concerts and events, occurs. 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.
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Grant County, WA Code of Ordinances
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 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.
(b) Failure to comply with any requirements of the treasurer as to reporting and remitting the
tax shall be a violation of this chapter.
(c) The books, record and accounts of every person collecting a tax levied in this chapter shall, as
to admission charges and tax collections, be subject to examination and audit by the
treasurer at all reasonable times.
(Res. and Ord. 00 -5 -CC § 3, 2000
(Res. and Ord. 00 -5 -CC § 2, 2000; Res. and Ord. 89 -69 -CC (part), 1989).
3.60.060 - Penalty for late payment.
(a) If payment of any tax due under this chapter is not received by the treasurer by the last day
of the month in which the tax was due, there shall be added to such tax a penalty of fifteen
percent of the tax due.
(b) The treasurer shall notify the taxpayer by mail of the amount of any penalties so added or
assessed and these shall become due and payable within ten days from the date of such
notice.
(c) In addition to this penalty, the treasurer may charge the taxpayer interest of one percent of
all taxes due for each thirty -day period or portion thereof that such amounts are past due.
(d) Failure to make payment in full of all tax amounts and penalties within sixty days following
the day the tax amount initially became due shall be a violation of this chapter.
(Res. and Ord. 02 -73 -CC § 4, 2002: Res. and Ord. 89 -69 -CC (part), 1989).
3.60.070 - Registration required.
Any person conducting or operating any activity for which an admission charge is made shall register
with the clerk of the board.
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fRes. and Ord. 89 -69 -CC (part), 1989).
3.60.080 - Successor to business.
Whenever any person required to pay a tax under this chapter shall quit business or otherwise dispose
of his or her businesses, any admissions tax payable shall immediately become due and payable, and if such
tax is not paid by such person within ten days from the date of such sale, exchange or disposal of the
business, the purchaser or successor shall also become liable for the payment of the full amount of such tax
plus accrued penalties.
(Res. and Ord. 89 -69 -CC (part), 1989).
3.60.090 - Recordkeeping.
It shall be the duty of every person liable for any tax imposed by this chapter to keep and preserve for a
period of five years suitable records as may be necessary to determine the amount of any tax for which he
or she may be liable under the provisions of this chapter.
(Res. and Ord. 89 -69 -CC (part), 1989).
3.60.100 - Rules and regulations adopted by treasurer.
The treasurer shall have the power to adopt rules and regulations not inconsistent with the terms of
this chapter for carrying out and enforcing the payment, collection and remittance of tax levied by this
chapter and a copy of the rules and regulations shall be on file and available for public examination at the
treasurer's office. Failure or refusal to comply with any such rules and regulations shall be deemed a
violation of this chapter.
(Res. and Ord. 89 -69 -CC (part), 1989).
3.60.110 - Effective date.
The ordinance codified in this chapter shall become effective thirty days following the date it is signed
by the board of county commissioners.
(Res. and Ord. 89 -69 -CC (part), 1989).
3.60.120 - Violation—As infractions.
The violation of any provision of this chapter, or the failure to perform any act required by this chapter,
is designated an infraction. Each day a person, including any principal or quasi -municipal corporation, shall
continue to violate or fail to comply with the provisions of this chapter shall constitute a separate offense.
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:+,R,es. and Ord. 00 -5 -CC § 4, 2000; Res. and Ord. 89 -69 -CC (part), 1989).
3.60.123 - Citation procedure.
The procedures for issuance of a notice of infraction, hearings, assessments and payment of monetary
penalties, shall be in accordance with the provisions of Chapter 7.08 RCW. Hearings on notices of infractions
issued pursuant to Chapter 3.60 of the Grant County Code shall be held in Grant County district court.
(Res. and Ord. 00 -5 -CC § 5, 2000).
3.60.126 - Penalties.
Failure to comply with the provisions of this chapter of the Grant County Code shall subject the violator
to the following penalties:
(1) First
offense
$ 47.00
(2) Second
$ 95.00
offense
(3) Each
$190.00
subsequent
offense
(Res. and Ord. 00 -5 -CC § 6, 2000).
3.60.130 -jurisdiction.
The admissions tax enacted by this chapter shall be imposed in all areas of Grant County except for
incorporated areas of the county where the city or town has levied a similar tax within its corporate limits.
(Res. and Ord. 89 -69 -CC (part), 1989).
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