Chapter 3.80
ADMISSIONS AND ENTERTAINMENT TAX

Sections:

3.80.010    Admission tax – Definitions.

3.80.020    Admissions tax levied.

3.80.030    Collection – Remittance to city.

3.80.040    Violations.

3.80.010 Admission tax – Definitions.

As used in conjunction with the admissions and entertainment tax, the following terms have the meanings set forth below:

A.    “Admission charge” shall mean a charge made for admission to any movie theater.

B.    “City” shall mean the finance department, or its successor, of the city of Bothell.

C.    “Operator” shall mean the manager and/or owner of the entertainment business subject to the admission charge. (Ord. 2012 § 1, 2009).

3.80.020 Admissions tax levied.

Effective the first day of the first full calendar month after the effective date of the ordinance codified in this chapter, there is hereby levied a five percent admission tax on the ticket price or other charge for entertainment as defined in BMC 3.80.010. (Ord. 2012 § 1, 2009).

3.80.030 Collection – Remittance to city.

A.    The tax imposed hereunder 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 operator collecting the tax to the city in quarterly remittances on or before the last day of the month succeeding the end of the quarterly period in which the tax is due.

B.    Any operator of an entertainment business defined in BMC 3.80.010 receiving any payment for admissions shall make a return upon such forms and setting forth such information as the city may reasonably require, showing the amount of the tax upon admissions for which the operator is liable for the preceding quarterly period, and shall sign and transmit the same to the city, with a remittance for the amount; provided, that the city may, at its discretion, require verified annual returns from any operator receiving admission payments setting forth such additional information as the city may deem necessary to correctly determine the amount of tax collected and payable.

C.    If the return provided for herein is not made and transmitted and the tax is not collected and remitted to the city by the last day of the month succeeding the end of the quarter in which the tax was due, the city shall add a penalty of 10 percent of the tax due, which penalty shall be added to the amount of the tax due, and remitted in the same manner.

D.    Every operator liable for the collection and payment of the tax imposed by this chapter shall keep and preserve for a period of three years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which such operator 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 city or its duly authorized agent.

E.    The city shall have the authority 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 herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the city clerk’s office. (Ord. 2012 § 1, 2009).

3.80.040 Violations.

A.    Violation a Misdemeanor. Each violation of or a failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor.

B.    Collection of Tax By Civil Action. Any tax due under the provisions of 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. In the event of any civil action regarding unpaid taxes, the prevailing party shall be entitled to additionally recover its attorney fees and costs, expressly including expert witness fees for accountants or others used in the proceeding.

C.    Violators Designated. Any person who directly or indirectly performs or omits to perform any act in violation of the provisions of this chapter, or aids or abets the same, and every person or entity who directly or indirectly counsels, encourages, hires, commands, induces, or otherwise procures another to commit such violation is and shall be a principal under the terms of this chapter and may be proceeded against as such. (Ord. 2012 § 1, 2009).