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HomeMy WebLinkAboutOrdinance 89-069-CCGRANT COUNTY, WASHINGTON RESOLUTION NUMBER 89 -69 -CC ORDINANCE NO. 89 -69 -CC ADMISSION TAX CHAPTER 3.60 An ORDINANCE regarding the levying and the fixing of a tax for admissions to any place charging an admissions in the County of Grant, State of Washington. WHEREAS, Chapter 36.38 RCW authorizes the Board of County Commissioners to levy and fix an admissions tax: Be it ordained by the Board of County Commissioners of Grant County, State of Washington, that an admissions tax be imposed pursuant to the following ordinance: SECTIONS: 3.60.010 Definitions 3.60.020 Imposition 3.60.030 Exemptions 3.60.040 Tickets 3.60.050 Collection and payment 3.60.060 Penalty for late payment 3.60.070 Registration 3.60.080 Successor to Business 3.60.090 Recordkeeping 3.60.100 Rules and Regulations adopted by Treasurer 3.60.110 Effective date 3.60.120 Violation -Penalty 3.60.130 Jurisdiction 3.60.140 Repealer 3.60.010 DEFINITIONS For purposes of this Chapter, word and phrases shall have the following meanings: (a) 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 accomoda- tions, 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. (b) CLERK, DEPUTY 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. (c) COUNTY, means the County of Grant, State of Washington. (d) NONPROFIT ORGANIZATION, means any organization organized and operated for charitable, education or other purposes, which is exempt for taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended. (e) 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 other- wise. (f) 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. (g) TREASURER, Means the Grant County Treasurer's Office. 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 similar privileges or accommodations, a tax which shall be in the amount of five percent(5%) of the admission charge. (b) No admissions 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 admis- sion 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 ordinance, shall pay a tax equivalent to five percent(5%) 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 col- lected and remitted in the manner provided in Section 3.60.050 by the owner or the operator of the place. 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 ordinance 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' schools means schools enrolling students in grades kindergarten through twelve. (c) For purposes of greater ease and economy in the admin- istration, collection and enforcement of the admissions tax, all participatory athletic or sporting events are exempted from this ordinance. 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 admis- sions charge. 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: Admissions charge County Admissions tax Total price M Failure to comply with the provisions of this section is a misdemeanor punishable by a fine not to exceed one hundred dollars. .60.050 COLLECTION AND PAYMENT (a) Any person, including any principal or quasi -municipal corporations, who receives any payment far 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 ordinance shall be deemed to be held in trust by that person required to col- lect the tax imposed under this ordinance 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 ordinance, 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 ordinance. 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 on which the tax is collected or received. 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 aymentfor admissions shall make out a return upon such forms and providing the information the Treasurer may require. When- ever any theater, circus show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this ordinance, and 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 ordinance. (b) Failure to comply wiith any requirements of the Treasurer as to reporting and remitting the tax shall be a violation of this ordinance. (c) The books, record and accounts of every person collecting a tax levied in this ordinance shall, as to admission charges and tax collections, be subject to examination and audit by the Treasurer at all reasonable times. 3.60.060 PENALTY FOR LATE PAYMENT (a) If payment of any tax due under this ordinance 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) Treasurer shall notify the taxpayer by mail fo 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 civil and/or criminal viola- tion of this section. 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. 3.60.080 SUCCESSOR TO BUSINESS Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose of his or her business, 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. 3.60.090 RECORDKEEPING It shall be the duty of every person liable for any tax imposed by this ordinance to keep and perserve 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 ordinance. 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 ordinance for carrying out and -.enforcing the payment, collection and remittance of the tax levied by this ordinance and a copy of the rules and regulations shall be on file and available for public exam- ination at the Treasurer's Office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this ordinance. 3.60.110 EFFECTIVE DATE This ordinance shall become effective thirty days following the date it is signed below by the Board of County Commissioners. 3.60.120 VIOLATION PENALTY In addition to civil penalties that may be imposed, it is a misdemeanor to violate any of the provisons of this ordin- ance. Each person who violates or fails to comply with any of the provisions of this ordinance, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed five hundred dollars or imprisonment not to exceed ninety days in jail, or both a fine and imprisonment. Each day any person shall continue to violate of fail to comply with the provisions of this ordinance shall constitute a separate offense. 3.60.130 JURISDICTION The admissions tax enacted by this ordinance 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. 3.60.140 REPEALER This ordinance repeals Ordinance 203, dated 5th of April,1954 and Ordinance 203-A, dated December 10,1962. ATTEST: "- Clerk 6fjthe BoarcjQ Dated this 18th day of July,19 uneun nF rnTMTv rnMXITceTnNTVDC rman