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HomeMy WebLinkAbout0854 ~ OlW _ 1!:?7 , . I -.. (',,"7!rl" ! '~''''~; (t...!f~ , ......_..~......--...--....--... r!,p,'-I,'.JF' I ~- ';'l:P6,t' ~p.- f-n!1t, k! j ..,~ ..~....- ,,:)'.......L!' <l(~ .......__.. I 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 ~ ~ ,- . 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 .----..... / " - ,- (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, r 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. , ." ..... , . r -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",.