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HomeMy WebLinkAbout3801 1 ORDINANCE N0. 3 $ 0 1 2 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF AUBURN, WASHIN6TON, ADDING A NEW CHAPTER TO AUBURN CODIFIED CITY ORDINANCES TITLE 3 3 (REVENUE AND FINANCE) TO BE KNOWN AS ADMISSION TAX. 4 Section 1. There is herewith added to Auburn Codified City Ord9nances 5 Title 3 (Revenue and Finance) a new chapter to be known as Admission Tax which 6 shall read as follows: 7 Section 2. Pursuant to the Provisions of RCW 35.7_1.280 there is herewith 8 levied and fixed a tax of one cent on twenty cents or fraction thereof to be 9 pa9d by the person who pays an admission charge to any place within the city 10 limits of the City of Auburn. This includes a tax on persons who are admitted 11 free of charge or at reduced rates to any place for which other persons pay a 12 charge or a regular higher charge for the same privileges or acco�renodations. 13 The City sha11 require anyone who receives payment for an admission charge to 14 coilect and remit the tax to the City of Auburn as hereinafter provided. 15 vrovided, however, this tax shall not be imposed on persons paying an 16 admission to: (a) any activity of elementary or secondary school, (b) any acti- 17 ��ty which is fifty cents or less, (c) any activity of any non-profit cor- 1S poration, trust, society, order. institution, organization, or association 19 exclusively engaged in or devoted to any religious, charitable, scientific, 20 literary, educational, public or other like work, where the net earnings of 21 such activity apply exclusively to the purpose for which tax exempt status was 22 granted. 23 Section 3. "Admission charge,° in addition to its usual and ordinary 24 meaning, 9ncludes: 25 (a) Charge made for season tickets or subscriptions; 26 (b) A cover charge or a charge made for the use of seats or tables 27 reserved or otherwise, and similar accommodations; 28 (c) A charge made for rental or use of equipment or facilities for 29 purposes of recreation or amusement, and where the rental of the equipment or 30 facilities is necessary to the enjoyment of the privile9e for which general 31 admission is charged, the combined charge shall be the admission charge; 32 ----------------------------- Ordinance No. 3801 Page One of Seven 7/8/82, 8/31/82, 9/16/82, 9/30/82 � : . . . . i 1 (d) A charge made for admission to any theater, cabaret, tavern, 2 dance hall, amphitheater, private club, auditorium, observation tower, sta- 3 dium, athletic pavillion or field, baseball or athletic park, golf course, or 4 any similar place, and includes equipment to which persons are admitted for 5 purposes of recreation such as merry-go-rounds, ferris wheels, dodge'ems, 6 roller coaster, go-carts and other rides, whether such rides are restricted to 7 tracks or not; 8 (e) Charge made for automobile parking where the amount of the 9 charge is determined according to the number of passengers in an autamobile; 10 (f) A sum of money referred to as a "donation" which must be paid 11 before entrance is allowed; 12 (g) The amount of an increase in the price of refreshments, service 13 or merchandise in a place if no fixed admission charge or cover charge is 14 impased, but the price charged for refreshments, service or merchandise are 15 higher during the time entertaimnent or dancing is provided than at other 16 times. 17 (2) "Clerk" means the City Clerk of the City of Auburn. 18 (3) °Finance Director" means the Finance Director for the City of Auburn. 19 (4) "Person" means any individual, receiver, assignee, firm, copartner- 20 ship, �o9nt venture, corporation, company, joint stock association, society 21 or any group of individuals acting as a unit whether mutual, cooperative or 22 fraternal. 23 (5) °Subscription" means, in addition to its usual and ordinary meaning, 24 an annual membership dues or fees in an organization whose principal purpose 25 is to present theatrical or musical performance for its members. 26 (6) "Successor" means any person who shall directly or indirectly 27 purchase or succeed to a business in any manner whatsoever; any person obli- 28 gated to fulfill the terms of a contract shall be deemed a successar to any 29 contractor defaulting in the performance of any contract as to which such per- 30 son or persons is surety or guarantor. 31 32 ----------------------------- Ordinance No. 3801 Page Two of Seven 7/8/82, 8/31/82, 9/16/82, 9/30/82 1 (7) °Place" includes, but is not limited to, theaters, dance halls, 2 amphitheaters, auditoriums, stadiums, athletic pavillions and fields, baseball 3 and athletic parks, circuses, side shows, swimning pools, outdoor amusement 4 parks, and such attractions as merry-go-rounds, ferris wheels, dodge'ems, 5 roller coasters, and observation towers within the city limits of the City of 6 Auburn. 7 Section 4, 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 9 ticket office stating that a city admission tax of one cent on each twenty 10 cents or fraction thereof is included in the admission charge. 11 Section 5. Certificate of registration. A person conducting or operating 12 any place for entrance to which an admission charge is made shall, on a form 13 prescribed by the Finance Director, make application to and procnre from the 14 City a certificate of registration which certificate shall be valid until the 15 thirty-first day of Decem6er of the year in which it was issued. Such cer- 16 tificate of registration shall be posted in a conspicuous piace in each 17 ticket or box office where tickets of admission are sold. 18 Section 6. Collection and remittance of taxes. (a) Collection and 19 Remittance. Any person, including any municipal or quasi-municipat 20 corporation, who receives any payment for any admission charge on which a tax 21 is levied under this chapter shatl collect the amount of the tax from the per- 22 son making the admission payment and shall rem9t the same to the Finance 23 Director as provided in this section. The tax required to be collected under 24 this chapter shall be deemed to be held in trust by the person required to 25 collect the same unt11 remitted to the clerk as herein provided. 26 {b) Liability for Tax Not Collected. Any person required to collect the 27 tax imposed under this chapter who fails to collect same, or who collects the 28 same but fails to remit the same to the clerk in the manner prescribed by this 29 chapter, shall be liable to the City for the amount of such tax, and shall, 30 unless remittance is made as herein required, be guilty of a violation of this 31 32 ----------------------------- Ordinance No. 3801 Page Three of Seven 7/12/82, 8/31/S2, 9/16/8, 9/30/82 1 chapter whether such failure is the result of his own act or the result of z acts ar conditions beyand the person's control. 3 (c) Remittance to the Finance Director. The tax imposed under this q chapter shall be collected at the time the admission charge is paid by the g person seeking admission to any place and shalt be reported and remitted by g the person receiving the tax to the Finance Director in monthly installments ry and r�nittances thereof on or before the fifteenth of the follow9ng month in g which the tax is collected or approved. g {d) Remittance May be by Check. Payment or remittance of the tax 10 collected may be made by check, unless payment or remittance is otherwise 11 required by the finance Director, but payment by check shall not relieve the 12 person collecting the tax from liability for payment and remittance of the tax 13 unless the check is honored and is in the full and correct amount. 14 (e) Return Required. Any person receiving any payment for such admission 15 shall make out a return upon such form and setting forth such information as 16 the Finance Director may require, showing the amount of the tax upon admission 17 for which he is liable for the preceding quarterly period, and shall sign and 18 transmit the same to the Finance Director with remittance for the amount; pro- 19 vided, that the Finance Director may in his discretion require verified armual 20 returns from any person receiving admission payments setting forth such addi- 21 tional information as he may deem necessary to determine correctly the amount 22 of tax collected and payable. 23 {f) Penalty Assessed for Late Remittance. If the return provided for in 24 this section is not made and the tax is not collected and paid by the due 25 date, the Finance Director shall proceed in the manner provided for in Section 26 13 of this Ordinance. 27 Section 7. Collection and remittance for transitory or temporarv amuse- 28 ments. Whenever a person makes an admission charge subject to the tax levied 29 in this chapter, and the activity, entertainment, amusement ar exhibit is of a 30 temporary or transitory nature or there exists a reasonable question of 31 ----------------------------- 32 Ord9nance No. 3801 Page four of Seven 7/12/82, 8/31/82, 9/16/82, 9/30/82 1 financial responsibility, of which the Finance Director shall be the �udge, 2 the Finance Director may require the report and remittance of the tax 3 inanediately upon the collection of same, at the conclusion of the performance 4 or exhibition, or at the conclusion of the series of performances or 5 exhibitions or at such other times as the Finance Director shall determine. 6 The failure to comply with any requirement of the Finance Director as to 7 report and remittance of the tax as required shall be a violation of this 8 chapter. 9 Section 8. Reports and remittances by owner. Whenever the applicant for 10 a certificate of registration obtained for the purpose of operating or con- 11 ducting a temporary or transitory amusement, entertainment or exhibition is 12 not the owner, lessee or custodian of the building, lots or place where the 13 amusement is to be conducted, the tax imposed by this chapter shall be 14 reported and remitted as provided in Section 8 of this Ordinance hereof by the 15 person who is the owner, lessee or custodian if not paid by the person con- 16 ducting the amusement, entertainment or exhibition. The applicant for a cer- 17 tificate of registration in any such case sha11 furnish to the clerk on the 18 application form the name and address of the owner, lessee or custodian of the 19 premises upon which the amusement is to be conducted, and such awner, lessee 20 or custodian shall be notified by the clerk of the issuance of such 21 certificate and of his joint liability for collection and remittance of such 22 tax. 23 Section 9. Records to be kept. It shalt be the duty of every person 24 liable for any tax imposed by this chapter to keep and preserve far a period 25 of two years, plus the current year's, such suitable records as may be 26 necessary to determine the amount of any tax for which the person may be 27 liable under the provisions of this chapter. ' 28 Section 10. C9ty to adopt rules and regulations. The City shall have 29 power to adopt rules and regulations not inconsistent with the terms of this 30 chapter for carrying out and enforcing the payment, collection and rem9ttance 31 32 -----------°---------------- Ordinance No. 3801 Page Five of Seven 7/12/82, 8/31/82, 9/16/8, 9/30/82 . : . : . _ . . . i 1 of the tax levied in this chapter, and shall publish and place on file a copy 2 of the rules and regulations for public examination in the clerk's office. 3 Failure to or refusal to comply with any such rules or regulations is a viola- 4 tion of this chapter. 5 Section 11. Delinquent payments--Penalty. If any person fails or refuses 6 to make any return required by this chapter, the Finance Director shall 7 proceed in such manner as he may deem best to obtain facts and 9nformation on 8 which to base his estimate of the tax due. As soon as the Finance Director 9 procures such facts and information as he is able to obtain upon which to base 10 the assessment of any tax payable by any person who has failed or refused to 11 make a return, he shall proceed to determine and assess against such person 12 the tax and penalties provided for by this chapter and shall notify such tax- 13 payer by mail of the total amount of such tax, penalties and interest, and the 14 total amount shall be paid within ten days from the date of such notice. 15 if any person fails or refuses ta pay the tax required to be paid by this 16 chapter within the time and in the amount specified by this chapter, the 17 Finance D9rector shall add to any tax due, interest at the rate of one percent 18 for every month or fraction thereof that the tax is unpaid. 19 Section 12. Examination of books and records. The books and records and 20 accounts of any person collecting a tax levied in this chapter shall, as to 21 admission charges and tax collections, be at all reasonable times subject to 22 examination and audit by the Finance Director. 23 Section 13. Collection of tax by civil action. Any registration fee or 24 tax due and unpaid and delin uent under this cha ter and all q p , penalties 2 5 therein, may be collected by civil action, which remedies shall be in addition 26 to any and all other existing remedies. 27 Section 14. Violations--Penalty. Each violation of or failure to comply 28 with the provisions of this chapter constitutes a separate offense and sub- 29 jects the offender to a fine not to exceed five hundred dollars. 30 Section 15. Severability. The invalidity of any article, section, sub- 31 32 ----------------------------- Ordinance No. 3801 Page Six of Seven i 7/8/82, 8/31/82, 9/16/82, 9/30/82 i 1 section, provision, clause or portion thereof or the invalidity of the appli- 2 cation thereof to any person or circumstance shall not affect the validity of g the remainder of this chapter or the validity of its application to other per- 4 sons or circumstances. g Section 16. The Mayor is hereby authorized to implement such administra- g tive procedures as may be necessary to carry out the directions of this 7 legislat9on. 8 Section 17. This Ordinance shall take effect January 1, 1983. 9 10 INTRODUCED: SEPTEMBER 20, 1982 11 12 PASSED• OCTOBER 4, 1982 13 14 APPROVED: OCTOBER 4, 1982 15 16 �� 17 R 18 ATTEST: 19 2o G 21 Y (. er 22 23 APPROVED AS TO FORM: 24 � ���� 25 ity ttorney 26 27 28 PUBLISHED: nr.TO6 R 10. � 82 29 30 31 32 ----------------------------------- Ordinance No. 3801 Page Seven of Seven 7/8/82, 9/31/82, 9/16/82, 9/30/82 ' � • . . . • , . � . . . _ , . , , �STATE OF WASHINGTON) . . ) ss. � COUNTY OF KING ) � I, Coralee A. McCOnnehey, the duly appointed, qualified City C2erk of the City bf Apburn, a �IUnicipa3 Coryoration and Code City, situate in the County of Xing, State of Washington, do hereby certify that the for;e- g oing is a fv1Z, true and �rorrect co�y of Ordinance nro. 3801 of the ordinarices of' the City of Auburn, entitled "AN ORDINAxCE � � �Ty �II, pg THE CTTY OF.AtJBURN,FfASf�TG1'C�I, ADDING A NEW CHP,PTER T�D.AUBURN dODIFaD CITY ; ORD7NANCES TITLE 3 (REVIIVUE AAID FINP.NCE) TO BE IQVt7WN AS ALt�ffSSIOPI TAX. I certify that said Ordinance No. 3801 ,Was dvly passed by the Counci2 and appmved by the Nayor of the sai'd City of Aaburn, on the 4 day of � OCtOb2Y A.D. , 19 82 . - � � � Z further certify that said Ordinance No. �R(11 was pab2isheaT as pmvided by 1aw in the Dai1y G2obe News, a daily newspaper published in the City of. Rubarn, and of general circulation therein, on the 1(1 day of flrrnhar ' A.D. . 19 82 . WZTNESS my hand and the ofFical seal of the City of Aubu{n, this io day of OCtOber , A.D. . 29 � �— C . - - CITY�CLERK OF-�THE CITY OF-AUBU � � � . . _ � , - . � . , � . , .