Chapter 3.52
ADMISSION TAX
Sections:
3.52.010 Tax levied.
3.52.020 Definitions.
3.52.030 Sign to be posted.
3.52.040 Certificate of registration.
3.52.050 Collection and remittance of taxes.
3.52.060 Collection and remittance for transitory or temporary amusements.
3.52.070 Reports and remittances by owner.
3.52.080 Records to be kept.
3.52.090 City to adopt rules and regulations.
3.52.100 Delinquent payments – Penalty.
3.52.110 Examination of books and records.
3.52.120 Collection of tax by civil action.
3.52.130 Violations – Penalty.
3.52.140 Effective date.
3.52.010 Tax levied.
Pursuant to the provisions of RCW 35.21.280 there is levied and fixed a tax of one cent on $0.20 or fraction thereof to be paid by the person who pays an admission charge to any place within the city limits. 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 city shall require anyone who receives payment for an admission charge to collect and remit the tax to the city as hereinafter provided. Provided, however, this tax shall not be imposed on persons paying an admission to: (A) any activity of elementary or secondary school, (B) any activity which is $0.50 or less, (C) any activity of any nonprofit corporation, trust, society, order, institution, organization, or association exclusively engaged in or devoted to any religious, charitable, scientific, literary, educational, public or other like work, where the net earnings of such activity apply exclusively to the purpose for which tax exempt status was granted. (Ord. 3801 § 2, 1982.)
3.52.020 Definitions.
A. “Admission charge,” in addition to its usual and ordinary meaning, includes:
1. Charge made for season tickets or subscriptions;
2. A cover charge or a charge made for the use of seats or tables reserved or otherwise, and similar accommodations;
3. A charge made for rental or use of equipment or facilities for purposes of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be the admission charge;
4. A charge made for admission to any theater, cabaret, tavern, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park, golf course, or any similar place, and includes equipment to which persons are admitted for purposes of recreation such as merry-go-rounds, ferris wheels, dodge’ems, roller coaster, go carts and other rides, whether such rides are restricted to tracks or not;
5. Charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile;
6. A sum of money referred to as a “donation” which must be paid before entrance is allowed;
7. The amount of an increase in the price of refreshments, service or merchandise in a place if no fixed admission charge or cover charge is imposed, but the price charged for refreshments, service or merchandise is higher during the time entertainment or dancing is provided than at other times.
B. “Clerk” means the city clerk of the city of Auburn.
C. “Finance director” means the finance director for the city of Auburn.
D. “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock association, society or any group of individuals acting as a unit whether mutual, cooperative or fraternal.
E. “Place” includes, but is not limited to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, and observation towers within the city limits.
F. “Subscription” means, in addition to its usual and ordinary meaning, annual membership dues or fees in an organization whose principal purpose is to present theatrical or musical performance for its members.
G. “Successor” means any person who shall directly or indirectly purchase or succeed to a business in any manner whatsoever; any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person or persons is surety or guarantor. (Ord. 3801 § 3, 1982.)
3.52.030 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 ticket office stating that a city admission tax of one cent on each $0.20 or fraction thereof is included in the admission charge. (Ord. 3801 § 4, 1982.)
3.52.040 Certificate of registration.
A person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the finance director, make application to and procure from the city a certificate of registration which certificate shall be valid until the thirty-first day of December of the year in which it was issued. Such certificate of registration shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 3801 § 5, 1982.)
3.52.050 Collection and remittance of taxes.
A. Collection and Remittance. Any person, including any municipal or quasi-municipal corporation, who receives any payment for any admission charge on which a tax is levied under this chapter shall collect the amount of the tax from the person making the admission payment and shall remit the same to the finance director as provided in this section. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until remitted to the clerk as herein provided.
B. Liability for Tax Not Collected. Any person required to collect the tax imposed under this chapter who fails to collect same, or who collects the same but fails to remit the same to the clerk in the manner prescribed by this chapter, shall be liable to the city for the amount of such tax, and shall, unless remittance is made as herein required, be guilty of a violation of this chapter whether such failure is the result of his own act or the result of acts or conditions beyond the person’s control.
C. Remittance to the Finance Director. The tax imposed under this chapter 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 finance director in monthly installments and remittances thereof on or before the fifteenth of the following month in which the tax is collected or approved.
D. Remittance May be by Check. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the finance director, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and is in the full and correct amount.
E. Return Required. Any person receiving any payment for such admission shall make out a return upon such form and setting forth such information as the finance director may require, showing the amount of the tax upon admission for which he is liable for the preceding quarterly period, and shall sign and transmit the same to the finance director with remittance for the amount; provided, that the finance director may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
F. Penalty Assessed for Late Remittance. If the return provided for in this section is not made and the tax is not collected and paid by the due date, the finance director shall proceed in the manner provided for in ACC 3.52.120. (Ord. 3801 § 6, 1982.)
3.52.060 Collection and remittance for transitory or temporary amusements.
Whenever a person makes an admission charge subject to the tax levied in this chapter, and the activity, entertainment, amusement or exhibit is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the finance director shall be the judge, the finance director may require the report and remittance of the tax immediately upon the collection of same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the finance director shall determine.
The failure to comply with any requirement of the finance director as to report and remittance of the tax as required shall be a violation of this chapter. (Ord. 3801 § 7, 1982.)
3.52.070 Reports and remittances by owner.
Whenever the applicant for a certificate of registration obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition is not the owner, lessee or custodian of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in ACC 3.52.060 by the person who is the owner, lessee or custodian if not paid by the person conducting the amusement, entertainment or exhibition. The applicant for a certificate of registration in any such case shall furnish to the clerk on the application form the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the clerk of the issuance of such certificate and of his joint liability for collection and remittance of such tax. (Ord. 3801 § 8, 1982.)
3.52.080 Records to be kept.
It shall be the duty of every person liable for any tax imposed by this chapter to keep and preserve for a period of two years, plus the current year’s, such suitable records as may be necessary to determine the amount of any tax for which the person may be liable under the provisions of this chapter. (Ord. 3801 § 9, 1982.)
3.52.090 City to adopt rules and regulations.
The city shall have power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax levied in this chapter, and shall publish and place on file a copy of the rules and regulations for public examination in the clerk’s office. Failure to or refusal to comply with any such rules or regulations is a violation of this chapter. (Ord. 3801 § 10, 1982.)
3.52.100 Delinquent payments – Penalty.
If any person fails or refuses to make any return required by this chapter, the finance director shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the finance director procures such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, he shall proceed to determine and assess against such person the tax and penalties provided for by this chapter and shall notify such taxpayer by mail of the total amount of such tax, penalties and interest, and the total amount shall be paid within 10 days from the date of such notice.
If any person fails or refuses to pay the tax required to be paid by this chapter within the time and in the amount specified by this chapter, the finance director shall add to any tax due, interest at the rate of one percent for every month or fraction thereof that the tax is unpaid. (Ord. 3801 § 11, 1982.)
3.52.110 Examination of books and records.
The books and records and accounts of any person collecting a tax levied in this chapter shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the finance director. (Ord. 3801 § 12, 1982.)
3.52.120 Collection of tax by civil action.
Any registration fee or tax due and unpaid and delinquent under this chapter, and all penalties therein, may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. (Ord. 3801 § 13, 1982.)
3.52.130 Violations – Penalty.
A violation of or failure to comply with the provisions of this chapter is a misdemeanor punishable in accordance with ACC 1.24.010. (Ord. 5683 § 7, 2002; Ord. 3801 § 14, 1982.)
3.52.140 Effective date.
This chapter shall take effect January 1, 1983. (Ord. 3801 § 17, 1982.)