Chapter 3.08
ADMISSIONS TAX
Sections:
3.08.020 Amount, levy and exemptions generally.
3.08.030 Cabaret and private club admission charges.
3.08.040 Sports facilities admission charges.
3.08.050 Resort or picnic-ground admission charges.
3.08.060 Posting notice of tax.
3.08.070 Responsibility for collection and remittance.
3.08.080 Collection and remittance.
3.08.100 Interest and penalty on late remittance.
3.08.110 Immediate payment at discretion of treasurer.
3.08.120 Record of admissions.
3.08.130 Certificate of registration.
3.08.140 Ultimate responsibility of owner, lessee or custodian of place amusement conducted.
3.08.150 Rules and regulations.
3.08.160 Collection by civil action.
3.08.180 Violation – Principals designated.
3.08.190 Violation – Misdemeanor.
3.08.010 Definitions.
For the purpose of this chapter, certain words and terms shall have the following meanings:
A. “Admissions charge” means, in addition to its usual and ordinary meaning:
1. A charge made for season tickets or subscriptions;
2. A cover charge or a charge made for 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 equipment or facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be considered as the admission charge;
4. A charge made for admission to any theater, cabaret, tavern, dancehall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park 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 coasters, go-carts and other rides, whether such rides are restricted to tracks or not;
5. A 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.
B. “Treasurer” means the city treasurer. (Ord. 1641 § 1, 1982; Ord. 1548 § 1, 1979)
3.08.020 Amount, levy and exemptions generally.
A. There is levied and imposed a tax upon every person, without; regard to age, who pays an admission charge as defined in BMC 3.08.010; provided, that as contemplated by RCW 35.21.280, such tax shall not apply to any person paying an admission charge (1) to any activity or any elementary or secondary school, or any nonprofit organization, or (2) which is in the amount of $0.01 on each $0.20 or fraction thereof. The tax imposed in this section shall be in the amount of $0.01 on each $0.20 or fraction thereof on each admission charge or charge for season or series tickets; any fraction of tax of one-half cent or more shall result in a tax of the next highest full cent.
B. If no fixed admission charge or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other times, or if the prices charged are substantially higher than are charged by other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, the amount of such increase in price shall be subject to the admission tax. (Ord. 1641 § 2, 1982; Ord. 1548 § 2, 1979)
3.08.030 Cabaret and private club admission charges.
The admission charge to any cabaret, private club conducting cabaret activities, or any similar place of entertainment is deemed to be the total amount charged as an admission charge, a cover charge and/or a charge made for the use of seats and tables, reserved or otherwise, and other similar accommodations. (Ord. 1641 § 3, 1982; Ord. 1548 § 3, 1979)
3.08.040 Sports facilities admission charges.
Where more than $1.00 is required to be paid to gain entrance to any building, enclosure or area in which there is a swimming pool, skating rink, golf driving range, miniature golf course, short nine or municipal golf course, or to gain entrance to such pool, rink or course itself, or for the use of the facilities thereof, the amount so paid or any rental paid by the person paying for such entry for use of equipment and facilities supplied him and appropriate to the enjoyment of the privileges for which the admission is charged, or the aggregate thereof, shall be deemed the admission charge. (Ord. 1641 § 4, 1982; Ord. 1573 § 1, 1980; Ord. 1548 § 4, 1979)
3.08.050 Resort or picnic-ground admission charges.
A. Any person paying more than $1.00 to gain admission to any resort or picnic grounds is subject to a tax of $0.01 on each $0.20 or fraction thereof on such admission charge even though such amount includes a charge for use of equipment and facilities such as tables, stoves and bathhouses. If a lesser amount is charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax levied in this chapter unless it constitutes or is part of an admission charge.
B. Whenever an organization or club acquires 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 such right is an amount paid for an admission charge and subject to the tax levied in this chapter; provided, that if 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 levied in this chapter.
C. Amounts paid for the privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the automobile or the same charge is made to all persons who enter the resort or grounds whether on foot or other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax levied in this chapter.
D. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in BMC 3.08.070 through 3.08.120. (Ord. 1641 § 5, 1982; Ord. 1573 § 2, 1980; Ord. 1548 § 5, 1979)
3.08.060 Posting notice of tax.
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 $0.01 on each $0.20 or fraction thereof is included in the admission charge. (Ord. 1641 § 6, 1982; Ord. 1548 § 6, 1979)
3.08.070 Responsibility for 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 treasurer as herein provided. The tax required to be collected under this chapter shall be deemed held in trust by the person required to collect it until remitted to the treasurer as provided in this chapter. Any person required to collect the tax imposed under this chapter who fails to collect it, or who collects it but fails to remit it to the treasurer in the manner prescribed by this chapter, is liable to the city for the amount of such tax and, unless the remittance is made as required in this chapter, is guilty of a violation of this chapter whether such failure is the result of his or its own acts or conditions beyond his or its control. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)
3.08.080 Collection and remittance.
The tax imposed under this chapter shall be collected from the person paying the admission charge at the time the admission charge is paid and such taxes shall be remitted by the person collecting the tax to the treasurer in monthly remittances on or before the fifteenth day of the month succeeding the end of the monthly period in which the tax is collected or received and accompanied by such reports as the treasurer requires; provided, that the treasurer may, for good cause shown, extend the time for making and filing the return and remittance of the tax due and/or waive the penalty for good cause shown. Payment or remittance of the tax collected may be made by check unless payment or remittance is otherwise required by the treasurer, but payment by check shall not relieve the one collecting the tax from liability for payment and remittance of the tax to the treasurer unless the check is in the full and correct amount and until the check is honored. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).
3.08.090 Return forms.
Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the treasurer 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 return to the treasurer with a remittance for the amount; provided, that the treasurer 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. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).
3.08.100 Interest and penalty on late remittance.
If the return provided for in this chapter is not made and the tax is not collected and paid within 15 days after the end of the month in which the tax was collected, the treasurer shall add a penalty on unpaid tax computed at five percent per month up to a maximum of 25 percent and, in addition, on any tax and/or penalty unpaid, there shall accrue interest at the rate of 20 percent per year which shall be added to the amount of the tax due, and remitted in the same manner. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979).
3.08.110 Immediate payment at discretion of treasurer.
Whenever any theater, circus, show or exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this chapter, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the treasurer shall be the judge, the treasurer may require the report and remittance of the admission tax immediately upon collection of the tax, 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 treasurer determines. Failure to comply with any requirement of the treasurer as to report or remittance of the tax as required is a violation of this chapter. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)
3.08.120 Record of admissions.
Every person liable for the collection and payment of the tax imposed by this chapter shall keep a record of admission by use of sequentially numbered tickets, and shall keep and preserve for a period of five years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this chapter, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the treasurer or his duly authorized agent. Written permission may be granted by the treasurer to destroy unused tickets prior to the expiration of the five-year period. (Ord. 1641 § 7, 1982; Ord. 1548 § 7, 1979)
3.08.130 Certificate of registration.
Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the treasurer, make application to and procure from the city a certificate of registration, the fee for which shall be $10.00, which certificate shall continue to be valid until December 31st of the year in which it is issued. Such certificate of registration, or duplicate original copies thereof to be issued by the treasurer without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. (Ord. 1641 § 8, 1982; Ord. 1573 § 3, 1980; Ord. 1548 § 8, 1979).
3.08.140 Ultimate responsibility of owner, lessee or custodian of place amusement conducted.
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 buildings, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in BMC 3.08.070 through 3.08.120 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 case shall furnish the treasurer, with the application, 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 notified by the treasurer of the issuance of such certificate and of his joint liability for collection and remittance of such tax. (Ord. 1641 § 9, 1982; Ord. 1548 § 9, 1979)
3.08.150 Rules and regulations.
The treasurer 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 a copy of the rules and regulations shall be on file and available for public examination in the treasurer’s office. Failure of refusal to comply with any such rules and regulations is a violation of this chapter. (Ord. 1641 § 10, 1982; Ord. 1548 § 10, 1979)
3.08.160 Collection by civil action.
Any license fee or tax due and unpaid and delinquent under this chapter and all penalties thereon may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. (Ord. 1641 § 12, 1982; Ord. 1548 § 12, 1979)
3.08.170 Confidentiality.
The applications and returns made to the treasurer pursuant to this chapter shall not be made public, nor shall they be subject to the inspection of anyone except the city manager, city attorney, city treasurer or authorized agent, and members of the city council. It is unlawful for any person to make public or to inform another person as to the contents, or any information contained in, or to permit inspection of, any application or return, except as authorized in this section. (Ord. 1641 § 14, 1982; Ord. 1548 § 14, 1979)
3.08.180 Violation – Principals designated.
Any person who directly or indirectly performs or omits to perform any act in violation of this chapter, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is a principal under the terms of this chapter and may be proceeded against as such. (Ord. 1641 § 13, 1982; Ord. 1548 § 13, 1979)
3.08.190 Violation – Misdemeanor.
Each violation or failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor. (Ord. 1641 § 11, 1982; Ord. 1548 § 11, 1979)