Chapter 3.08
TAX ON ADMISSION CHARGES
Sections:
3.08.020 Levied – Full admission.
3.08.030 Levied – Free or reduced admission.
3.08.010 Defined.
“Admission charge” also includes:
A. A charge made for season tickets or subscriptions;
B. A cover charge or a charge made for use of seats and tables reserved or otherwise and other similar accommodations;
C. A charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided;
D. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
E. Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile. (Ord. 127 § 3, 1962)
3.08.020 Levied – Full admission.
There is levied and fixed a tax of $0.01 on $0.20 or fraction thereof to be paid to the city by any person who pays an admission charge to any place within the city, except as otherwise herein provided. (Ord. 127 § 1, 1962)
3.08.030 Levied – Free or reduced admission.
The tax at the rate provided in AMC 3.08.020 shall also be paid on the regular admission charge by any person who is 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. (Ord. 127 § 2, 1962)
3.08.040 Collections.
Any person receiving payment for an admission charge to any place within the city as defined in this chapter shall be required to collect the admission tax levied and fixed, and remit to the clerk-treasurer within 30 days of the event; provided, the admission tax shall not be imposed on persons paying an admission to any activity of any elementary or secondary school. (Ord. 19-843 § 1, 2019; Ord. 127 §§ 4, 5, 1962)
3.08.050 Violation – Penalty.
It is a misdemeanor for any person receiving payment for an admission charge to any place within the city except as provided in this chapter, failing to collect the tax levied and imposed, or failing to remit the tax so collected to the clerk-treasurer. (Ord. 127 § 6, 1962)