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AU ORDIlrJJ:ilC_; J,.evyin@' an admission tax on persons-'-~ ........;,:;
paying admissions, or who are admitted free or at reduced rates
to any place in the CIty of Auburn; fixing the amounts and
providing for the collection thereof; and prescribing penalties.
ORDI:~AECE Ira. 854.
THE CITY COUNCIl. OF T:-IE CITY OF AGBURN DO ORDAIN
AS FOLl.OtIS:
\
S~CTION 1. The tax herein levied and imposed is authorized by
Chapter 80 of the session laws of ~ashington of the year 1943
being an act entitled, "An act relating to cities and towns a~d
authorizing them to impose and levy a tax to be paid by persons
who pay admissions, or in certain cases who are admitted free
or at reduced rates to any place; repealing title VI, Chapter 180,
laws of 1935, as amended, which imposes a state admission tax'
and declaring that this act shall take effect imnecl.iately." '
S::CTIO:r 2. Definit ions: For purposes of this ordinance, words
and phrases shall have the follovdng meanings:
"Admission Charge", in addition to its usual and .'
ordinary meaning, shall include a charge made for season tickets
or subscriptions, a cover charge or a charge made for use of seat~
and tables, reserved or otherwise, and simi.1ar accommodations j .
a charge made for food and refreshments in any place where any
free entertainment, recreation or amusement is provided, a charge
made for rental or use of equipment or facilities for purposes
of recreation or amusement, and vlhere the rental of the equipment
or facilities is necessary to the anjoyment of the privilege for
which a general admission is ,charged, the combined charge shall be
considered as the admission charge.
"City Clerk" shall mean the city Clerk of the City
of Auburn.
"Place" includes, but is not restricted to, theatres,
dance halls, amphitheatres, auditoriums, stadiums, athletic
pavilions and fields, baseball rold athletic parks, circuses, side
shows, swimmitlg pools, outdoor amusement parks, and such attractions
as merry-go-rounds, ferris wheels, dodge 'ems, roller coasters,
and observation towers, situate in the City of Auburn.
"Person" means any individual, receiver, assignee,
firm, copartnership, joint venture, corporation, company, joint
stock company, association, society, or any group of individuals
acting as a unit, whether mutual, cooperative, fraternal, non-
profit or otherwise. ~
SECTION 3. (a) There is hereby levied a d imposed, upon every
person (lnc1uding children, without rega d to age) who pays an
admission charge to any place, inc1udin a tax on persons who a e~
admitted free of charge or at reduced r~tes to any place for wh ch
other persons pay a charge or a regular/higher charge for the s e
or similar privileges or accolllll1odations~ which said tax shall b ~ ~
in the amount of one cent for each twenty cents or fraction the eo ~ ~
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paid for the admission charge. I ~ i
(b) i'lhenever the admi 88 ion is ten cen~ or less, n I ~
tax shall be payable, nor shall any tax be payable ~y any bona % g
fide employee of the place or by any federal, state or munici.pa ~ 0
~fficer or employee on official visits, or by any n~wspap~r rep ~ ~
er, or by any child under twelve yeRr8 of ag~ who lS adIDltted .__----
f re e .----.....
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(e) Whenever any person is admitted free or at reduced
rates to any place at a time when under circumstances where an
admission charge is made to other persons for the same or similar
accommodations, a tax shall be payable by the~person so admitted
in an amount equal to the tax payable by such other persons tor
the same or similar accommodations.
(d) Whenever the charge to women ana. children tor
admission to any place is less than the charge made to men, or
when such persons are regularly admitted free, the lesser charge
is not deemed to be a reduced rate under this ordinance, and the
amount of the tax payable hereunder by such persons shall be
determined by the amount of the actual admission charge paid.
(e) Amounts paid for admission by season ticket or
subscription shall be exempt only if the amount which would be
charged to the holder or subscriber for a single admission is
ten cents or less.
(f) Whenever tickets or cards of admission are sold
elsewhere than at the ticket or box office of the place, any
price or charge made in excess of the established price or oharge
therefor at such ticket or box offioe shall be taxable in a sum
equal to 10% of the amount of such excess, which tax shall be in
addition to the tax on the ticket or box office admission charge,
shall be paid by the person paying the odmission charge, and shall
be collected and remitted in the manner provided in Section 7
hereof by the person selling suoh tiokets.
(g) 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 en admission charge is made, in lieu of the tax imposed
herein, shall pay a tax equivalent to 10~j of the amount for which
a similar box or seat is sold for each performanoe or exhibition
at which the box or seat is used or reserved by or for the lessee
or holder, the same to be oo11eoted and remitted in the manner
provided in Section 7 hereof by the owner or operator of the place.
SECTION 4. VmENEVER an amount of more than ten cents is required
.0 De pald to gain admission to any building or enclosure in whioh
a swimming pool or skating rink is looated or to the pool or rink
itself, the amount paid, plus the amount, if any, paid for rental
or use of equipment or faoi1ities supplied to the person paying
for the admission and necessary to the enjoyment of the privilege
for which the admission is charged, shall be deemed the admission
charge, and a tax is hereby levied on such admission oharge of one
cent for each twenty cents or fraction thereof, which shall be
paid by the person paying the admission charge and which shall be
collected and remitted by the person to whom the same is paid in
the manner provided in Section 7 hereof.
SECTION 5. ~~NEVER an amount of more than ten cents is required
to be paid to gain admission to any resort or picnio grounds, the
whole amount so paid is subject to a tax of one cent for each
twenty cents or fraction thereof, even though such amount includes
a charge for use of equipment and facilities suoh as tables, stoves
and bath houses. If a lesser amount is chorged to persons who do
not use such equipment and facilities than those who do use such
equip~ent and facilities, the lesser charge is deemed the admission
charge. ',/Here a separate charge is made for the use of eql;1ipment
and facilities, such charge is not subject to the tax hereJ.n levied
unless it constitutes or is part of an ":3,drcLssion charge" or is
a "olece" as defined in Section 2 hereof. Vihenever an organization
,or club a~Quires the sole right to use a resort or picnic grounds,
solely for the enjoyment of its members or employees and their
friends, the amount paid for E,uch right is an amount paid for an
admission charge and subject to the tax herein levied: Provi.ded,
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that it the organization or club in turn charges its members or
employees all or part of the amount so paid, such charge does not
constitute an admission charge subject to the tax herein levied.
3ECTIO;: 6.. THE price (exclusive of the tax to be paid by the
person paYlng for admission) at which every admission ticket or
card is sold shall be conspicuously and indelibly printed or
written on the face or back of that part of the ticket which is
to be taken up by the management of the place to which admission is
gained; and it shall be unlawful for any person to sell an admission
ticket or card on which the name of the vendor or the price is not stamped,
printed, or written, or to sell an admission tioket or card
at a price in excess of the price printed, stamped, or written thereon.
SECTION 7. Every person receiving any payment for admissions on Which
a tax is levied under this ordinance shall collect the amount of the
tax ir..posed from the person making the admission payment. TI12 tax
re'luired to be collected under this ordinance shall be deemed to be
held in trust by the person re~uired to collect the s~e until paid
to the City Clerk as herein provided. Any person reC].uired to collect
the tax imposed under this ordinance who fails to collect the same,
or, having collected the same, fails to remit the same to the City
Clerk in the manner prescribed by this ordinance, whether such
failure be the result of his own act or tae result of acts or
conditions beyond his control, shall nevertheless be personally
liable to the City for the amount of such tax, and shall, unless the
remittance be made as herein required, be guilty of a violation of
this ordinance. The tax imposed hereunder shall be collected at
the time the 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 City Clerk in monthly installments and
remittances therefor on or before the 15th day of the month next
succeeding the end of the monthly period in which the tax is collected
or received: provided, that the first return and remittance under
this ordinance shall be made on or before the 15th day of June, 1943,
and shall cover the period from and including r.:ay 1, 1943, to and
inclUding May 31, 1943. Payment or remittance of the tax collected
may be made by check, unless payment or remittance is otherwise
required by the City Clerk, but payment by check shall not relieve
the person collecting the tax from liability for payment and remittance
of the tax to the City Clerk unless the check is honored and is in
the full and correct amount. The person receiving any payment tor
admissions shall make out a return upon such forms and setting forth
such information as the city Clerk may require, showing the amount
of the tax upon admissions for which he is liable for the preceding
monthly period, and shall sign and transmit the same to the City
Clerk with a remittance for said amount: Provided, that the City
Clerk may in his discretion require verified annual returns from
any person receiving admission payments setting forth such additional
information as he mav deem necessary to determine correctly the
amount of tax collected and payable. Whenever any theatre, circus,
show, exhibition, entertainment or amusement makes an admission
charge ~nich is subject to the tax herein leived, and the same
is of a temporary or transitory nature, of which the ~ity Clerk
shall be the judge, tae City Clerk may require the report and
remittance of the admission tax immediately upon the collection of
the same at the conclusion of the performance or exhibition, or
at the c~nclusion of tl,e series of performances or exhibitions or
at such other times as the city Clerk shall determine; and failure
to comply with any requirement of the City Cle~k aS,to report and
remittance of the tax as required shall be a vlo1atlon of th.s
ordinance. The bOOKS, records and accounts of any person collecting
a tax herein levied shall, as to admission charges and tax collections,
be at all reasonable times subject to examination and audit by the
city Clerk.
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-SECTION'S. Any person conducting or 9perating any p~ace for entrance
to WhlCh an admission charge is made shall, on a form prescribed
by the City Clerk, make application to ardprocure from the City
Clerk a Certificate of Registration, the fee for which shall be
One Dollar ($1.00), whioh certificate shall oontinue valid until
the 31st day of December of the year in whioh the same ie issued.
Such certificate of Registration, or duplicate original copies
thereof to be issued by the city Clerk without additional charge,
shall be posted in a conspicuous place in eaoh ticket or box office
where tickets of admission are sold.
SECTION 9. Whenever a Certificate of Registration is obtained for
~ purpose of operating or oonduoting a temporary or transitory
amusement, entertainment or exhibition by persons who are not the
owners, lessees or custodians of the building, lots or p1aceSwhere
the amusement is to be Gonducte~, the tax imposed by this ordinance
shall be reported and remitted as provided in Section 7 hereof by
said owner, lessee or custodian, unless paid by the person conducting
the place. The applicant for a certificate of Registration for
such purpose shall furnish with the appiication therefor the name
and address of the owner, lessee or custodian of the premises upon
which the amusement is to be 00 nducted, and such owner, lessee or
custodian shall be notified by the city Clerk of the issuance of
such certificate and the joint liability for collection and remittance
of such tax.
SECTION 10. THE City Clerk shall have 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 herein levied; and a oopy of said rules and regulations
shall be on file and aval1able for oub1ic examination in the City
Clerk's office. Failure or refusal to comp~y with any such rules
and regulations shall be deemed a violation of this ordinance.
SECTION 11. If any portion of this ordinance shall be adjudged
lnva~ld, such invalidity shall not affect the portions which are
not adjudged invalid.
SECTION 12. Each violation of or failure to comply with the pro-
V~Slons of this ordinance shall constitute a separate offense and
shall subject the offender to a fine of not to exceed Three Hundred
Dollars (~300.00) or to imprisonoent in the City Jail for not to
exceed ninety (90) days, or to both such fine and imprisonment.
SECTION 13. This ordinance shall take effect and be in force,
on and after ~ay 1, 1943.
April 20
April <:0
Aprll <:U
qyo~~
1943
, 1943
, 1943.
INTRODUCED
PASSED
APPROVED
ATTEST:
APPROVED AS TO FOR1::
~J~~~rtlmEY
Published
AI'''; 1 9.1
, 194",.