HomeMy WebLinkAbout6944 ORDINANCE NO. 6944
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AUBURN, WASHINGTON AMENDING AUBURN CITY
CODE SECTION 3.52.020 AND REPEALING AUBURN CITY
CODE SECTION 3.52.040 RELATED TO THE
ADMINISTRATION OF CITY ADMISSIONS TAX
WHEREAS, ACC Chapter 3.52 imposes and administers the City's admissions
tax, which is authorized by RCW 35.21.280; and
WHEREAS, section ACC 3.52.040 requires Auburn businesses that charge an
admission to annually apply to the city for a certificate of registration; and
WHEREAS, the City no longer uses a certificate of registration to track
businesses that charge admission fees and it has not issued such certificates for many
years; and
WHEREAS, repeal of the section simplifies and improves the readability of the
code; and
WHEREAS, section ACC 3.52.020 contains a definition of"admission charge,"
which describes various admission charges including rental charges for equipment used
in recreation and amusement activities; and
WHEREAS, the definition of"admission charge" requires revision to promote
consistency and uniformity throughout the code, and to enable greater-precision in the
administration of the Auburn's admission tax; and
WHEREAS, repeal of the antiquated section of ACC 3.52 and the revisions
proposed in this ordinance are in the best interest of the City and its taxpayers.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF AUBURN,
WASHINGTON, DO ORDAIN as follows:
Ordinance No. 6944
July 11, 2024
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ORD 6944— EXHIBIT A
Chapter 3.52
ADMISSION TAX
Sections:
3.52.010 Tax levied.
3.52.020 Definitions.
3.52.030 Sign to be posted.
3.52.040 Certificate-of-registration. Repealed.
3.52.050 Administration, collection and remittance of taxes.
3.52.060 Collection and remittance for transitory or temporary amusements.
3.52.070 Reports and remittances by owner.
3.52.080 Repealed.
3.52.090 Repealed..
3.52.100 Repealed.
3.52.110 Repealed.
3.52.120 Collection of tax by civil action.
3.52.130 Violations — Penalty.
3.52.140 Effective date.
3.52.020 Definitions.
A. "Admission charge," in addition to its usual and ordinary meaning, includes:
1. Charge made for season tickets or subscriptions;
2. A cover charge or a charge made for the use of seats or tables reserved or
otherwise, and similar accommodations;
3. A charge made for rental or use of equipment or facilities for purposes of
recreation or amusement_, If persons renting or using and where the rental of the
equipment or facilities also pay a charge to enjoy or participate in the recreation or
amusement, the total is necessary to the enjoyment of the privilege for which
general admission is charged, the combined charge shall be the admission charge;
4. A charge made for admission to any theater, cabaret, tavern, dance hall,
amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion
Ordinance No. 6944
July 11, 2024
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ORD 6944 — EXHIBIT A
or field, baseball or athletic park, golf course, or any similar place, and includes
equipment to which persons are admitted for purposes of recreation such as merry-
go-rounds, ferris wheels, dodge'ems, roller coaster, go carts and other rides,
whether such rides are restricted to tracks or not;
5. Charge made for automobile parking where the amount of the charge is
determined according to the number of passengers in an automobile;
6. A sum of money referred to as a "donation" which must be paid before entrance
is allowed;
7. The amount of an increase in the price of refreshments, service or merchandise
in a place if no fixed admission charge or cover charge is imposed, but the price
charged for refreshments, service or merchandise is higher during the time
entertainment or dancing is provided than at other times.
B. "Place" includes, but is not limited to, theaters, dance halls, amphitheaters,
auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks,
circuses, side shows, swimming pools, outdoor amusement parks, and such attractions
as merry-go-rounds, ferris wheels, dodge 'ems, roller coasters, and observation towers
within the city limits.
C. "Subscription" means, in addition to its usual and ordinary meaning, annual
membership dues or fees in an organization whose principal purpose is to present
theatrical or musical performance for its members.
•
A person conductin
is made ,
re sold. (Ord. 3801 § 5, 1982.
Ordinance No. 6944
July 11, 2024
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