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HomeMy WebLinkAbout6967ORDINANCE NO.6967 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHINGTON AMENDING AUBURN CITY CODE (ACC) CHAPTER 3.52 RELATED TO THE ADMINISTRATION OF CITY ADMISSION TAX WHEREAS, Chapter 3.52 ACC imposes and administers an Admissions Tax within the City; WHEREAS, Sections 3.52.010 and 3.52.040 ACC as amended would remove the exemption language from ACC 3.52.010 and place the exemptions into the previously repealed and reserved Section 3.52.040. In addition, as amended Section 3.52.040 ACC would add an exemption allowing any activities performed by City of Auburn to be exempt from collection and remittance of the tax under this chapter; and WHEREAS, Section 3.52.020 ACC as amended would add additional definitions and examples to enable greater clarity and precision in the administration and implementation of the City's Admission Tax; and WHEREAS, Section 3.52.010 and Section 3.52.120 ACC re -phrase the tax rate language, simplifying the sections and improving the readability of the code; and WHEREAS, 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: Section 1. Amendment to City Code. Sections 3.52.010, 3.52.020, 3.52.040, and 3.52.120 ACC are hereby amended to read as set forth in Exhibit A attached to this Ordinance. Ordinance No. 6967 February 13, 2025 Page 1 of 2 ORD 6967 - EXHIBIT A Page 1 of 6 Chapter 3.52 ADMISSION TAX Sections: 3.52.010 Tax levied. 3.52.020 Definitions. 3.52.030 Sign to be posted. 3.52.040 Repealed. Exemptions. 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Collection and remittance for transitory or temporary amusements. 3.52.070 Reports and remittances by owner. 3.52.080 Repealed. 3.52.090 Repealed. 3.52.100 Repealed. 3.52.110 Repealed. 3.52.120 Collection of tax by civil action. 3.52.130 Violations - Penalty. 3.52.140 Effective date. 3.52.010 Tax levied. Pursuant to the provisions of RCW 35.21.280 there is levied and fixed a tax rate of 5 (fivel percent (0.0500) fo one rent Gn $0.22n er fraction thereof to be paid by the person who pays an admission charge to any place within the city limits. This includes a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations. The city shall require anyone who receives payment for an admission charge to collect and remit the tax to the city as hereinafter provided unless exempt under ACC 3.52.040. , be impossed on persons paying an admissiGn to; (A) any aCt'Vity Of eleMeRtar-y Gr secondary sr.hooI (R) n1�^�hirh its $0less,any activity Gf any society, ,GTaRiZatiGR, OF EISSGGiation exdusNlely engaged in or devoted to any r ,liteFapj, r ORD 6967 — EXHIBIT A Page 2 of 6 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 (regardless if there is an assigned seat/table/space or general admission reservation) or otherwise, and similar accommodations; 3. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement including but not limited to golf, golf driving ranges, pickle ball, swimming pools, archery, pool billiards bowling, axe throwing, shuffleboard, picture and virtual reality machines automatic baseball/batting cages table-tyle bowling games, all other ball - operated games. etc. If persons renting or using the equipment or facilities also pay a charge to enjoy or participate in the recreation or amusement, the total 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 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 ORD 6967 — EXHIBIT A Page 3 of 6 refreshments, service or merchandise is higher during the time entertainment or dancing is provided than at othertimes. 8 A charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided. 9 "Admission charge" also includes any service charge mailing fee, or other ancillary payment per ticket and/or per order, whether or not they are printed on the ticket. Q. "Elementary or secondary schools" shall mean any school enrolling students in any of the grades from kindergarten through 12. BC. "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, golf courses, outdoor and indoor amusement parks, and such attractions as merry-go-rounds, Fferris wheels, dodge'ems, roller coasters, a -Rd observation towers within the city limits. private clubs any cabaret any private club conducting cabaret activities, or any similar place of entertainment. Q. "Subscription" means, in addition to its usual and ordinary meaning, annual membership dues or fees in an organization whose principal purpose is to present theatricalter-musical` sport, and any other type of performance for its members. 3.52.030 Sign to be posted. Whenever a charge is made for admission to any place, a sign shall be posted in a conspicuous place on the entrance or ticket office stating that a city admission tax rate of 5 (five) percent is included in the admission charge. ORD 6967 — EXHIBIT A Page 4 of 6 3.52.040 Gerti rnat® �� r-per, tonn Exemptions. The following are exempt from imposition of an admission tax under this Chapter: A. Any activity of elementar or secondary school: B. Any activity which is $0.50 or less: C. Any activity o. f any nonprofit corporation trust society order institution organization, or association exclusives engaged in or devoted to any religious charitable, scientific literary, educational public or other like work where the net earnings of such activity apply exclusively to the purpose for which tax-exempt status was granted and D. Activities performed by City of Auburn are exempt from collecting and remitting tax under this chapter. 3.52.050 Administration, collection and remittance of taxes. A. Collection and Remittance. Any person (including any municipal or quasi -municipal corporation) who receives payment for a taxable admission charge under this chapter shall collect the tax amount from the admission payer and remit it the same to the finance director. Persons collecting the required tax under this chapter shall be deemed to hold it in trust until remittance. B. Liabiliryfor Uncollected Tax. Any person who fails to collector remit the required tax under this chapter shall be liable to the city for the tax amount whether such failure is the result of their own act or acts or conditions beyond the person's control. C. The city shall administer and collect the tax imposed by this chapter in accordance with Chapter 3.62 ACC. 3.52.060 Collection and remittance for transitory or temporary amusements. Whenever a person makes an admission charge subject to the tax levied in this chapter, and the activity, entertainment, amusement or exhibit is of a temporary or transitory nature or ORD 6967 — EXHIBIT A Page 5 of 6 there exists a reasonable question of financial responsibility, of which the finance director shall be the judge, the finance director may require the report and remittance of the tax immediately upon the collection of same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the finance director shall determine. The failure to comply with any requirement of the finance director as to report and remittance of the tax as required shall be a violation of this chapter. 3.52.070 Reports and remittances by owner. Whenever the applicant for a certificate of registration obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition is not the owner, lessee or custodian of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in ACC 3.52.060 by the person who is the owner, lessee or custodian if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any such case shall furnish to the director on the application form the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the clerk of the issuance of such certificate and of theirjoint liability for collection and remittance of such tax. 3.52.080 Records to be kept. Repealed by Ord. 6921. 3.52.090 City to adopt rules and regulations. Repealed by Ord. 6921. 3.52.100 Delinquent payments - Penalty. ORD 6967 — EXHIBIT A Page 6 of 6 Repealed by Ord. 6921. 3.52.110 Examination of books and records. Repealed by Ord. 6921. 3.52.120 Collection of tax by civil action. Any registration fee or tax due and unpaid and delinquent under this chapter, and all penalties therein, may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. 3.52.130 Violations - Penalty. A violation of or failure to comply with the provisions of this chapter is a misdemeanor punishable in accordance with ACC 1.24.010. 3.52.140 Effective date. This chapter shall take effect January 1, 1983.