CHAPTER 6
ADMISSION TAX
SECTION:
5-6-1 ADMISSION TAX:
In addition to the license fees provided elsewhere in this Title, there is hereby levied an admission tax within the scope of RCW 35.21.280 as follows. Unless otherwise provided in this Section, the term “admission charge” shall mean the regular and customary charge for the right or privilege to attend or be admitted to the business location within the City of Renton. (Ord. 3773, 12-19-83, eff. 1-1-84)
A. Admission Tax:
1. Tax Imposed: There is hereby imposed and levied upon every person who pays an admission charge to any place within the City limits of the City of Renton, a tax equal to five percent (5%) on each such admission charge. The tax is imposed on the amount of the admission charge actually paid by the person.
2. Exemption: The tax imposed by this Section shall not apply to elementary and secondary school activities as specified in RCW 35.21.280. (Ord. 3773, 12-19-83, eff. 1-1-84; Ord. 4303, 12-17-90)
B. Collection of Tax: The admission tax imposed under this Section shall be collected at the time the admission charge is paid. Every person receiving an admission charge upon which an admission tax is levied under this Section shall collect the amount of the tax imposed upon the person paying an admission charge. Such admission tax shall be deemed to be held in trust by the person required to collect the same until remitted to the Finance Administrator as specified in chapter 5-26.
C. Liens for Unpaid Taxes: Any and all taxes and payments due and unpaid under this Section shall be a debt to the City of Renton, and shall be a personal obligation of the taxpayer and shall be a lien upon all the properties of the taxpayer. Said lien shall have priority over all other liens and obligations except those to the State of Washington and the United States government. Said lien shall be enforced by the Finance Administrator as any other lien would be enforced against the defaulting debtor.
D. All other administrative provisions from RMC 5-26 shall be fully applicable to this Section. (Ord. 5941, 11-18-19)