Chapter 3.40
ADMISSIONS TAX

Sections:

3.40.010    Statutory authorization.

3.40.020    Definitions.

3.40.030    Rate of tax.

3.40.040    Fund created and expenditures.

3.40.050    Administration and collection.

3.40.060    Records to be kept.

3.40.070    Violation – Penalty.

3.40.010 Statutory authorization.

The provisions of this chapter shall be deemed to be an exercise of the power of the City to levy and collect an admission tax on the sale or charge made to each person who pays an admission charge to any place as provided for under RCW 35.21.280. (Ord. C-683 § 2, 2008)

3.40.020 Definitions.

A. “Admission charge” is defined as the amount which must be paid as a condition to being admitted to an event. It includes the charge made for season tickets or subscriptions. The cost of other benefits included with admission may not be deducted from the admission charge unless admission is specifically allowed without payment for said benefits.

B. “Place” includes a theater, dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or athletic park, golf course or driving range, circus sideshow, outdoor amusement park, merry-go-round, Ferris wheel, roller coaster, observation tower, or any other similar attraction.

C. All other definitions as are now contained in RCW 35.21.280, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. C-683 § 3, 2008)

3.40.030 Rate of tax.

The rate of tax imposed by AHMC 3.40.010 shall be $0.01 on $0.20, or a fraction thereof, to be paid by the person who pays an admission charge to any place. 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 tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the City. (Ord. C-683 § 4, 2008)

3.40.040 Fund created and expenditures.

There is created a special fund in the treasury of the City to be known as the “admission tax special fund,” and all taxes collected under this chapter shall be placed in this special fund and shall be used as directed by the City Council. (Ord. C-683 § 5, 2008)

3.40.050 Administration and collection.

For the purposes of the tax as levied in this chapter:

A. Every person receiving payment for admission is required to collect the amount of admission tax from the person making the admission payment and at the time the admission charge is paid.

B. The City is the agent for the purposes of collection and administration of the tax.

C. All rules and regulations adopted by the City of Airway Heights for the administration of this chapter are adopted by reference.

D. The City is authorized to prescribe and utilize such forms and reporting procedures as the City may deem necessary and appropriate. (Ord. C-683 § 6, 2008)

3.40.060 Records to be kept.

Each taxpayer taxable under the provisions of this chapter shall keep records reflecting the amount of all admission charges, and such records shall be open at all reasonable times to the inspection of the City Clerk-Treasurer or his/her duly authorized representative, for verification of said charges. (Ord. C-683 § 7, 2008)

3.40.070 Violation – Penalty.

Any seller who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any buyer who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. Each day of violation shall be considered a separate offense. (Ord. C-683 § 8, 2008)