Chapter 3.10
ADMISSIONS TAX

Sections:

3.10.010    Tax levied.

3.10.015    Definitions.

3.10.020    Collection – Remittance.

3.10.030    Ticket to show amount of tax.

3.10.040    Transient businesses – Remittance.

3.10.050    Certificate of registration – Fee.

3.10.060    Collection.

3.10.070    Deposit of funds.

3.10.080    Penalty.

Stat. Ref.: For provisions on admissions taxes, see RCW 35.21.280.

3.10.010 Tax levied.

There is levied and imposed upon every person who pays an admission charge to any movie theater or special events activity a tax of $0.01 on $0.20 or fraction thereof paid for admission; provided, however, that the activities of elementary or secondary schools, charitable and nonprofit organizations shall be exempt from the provisions of this chapter. (Ord. 1984 § 1, 1993).

3.10.015 Definitions.

A. “Admission charge” means any fee paid by any person for access to a movie theater, or to a special events activity, including, but not limited to, the following:

1. A charge made for season tickets or season subscriptions;

2. A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;

3. A charge made for food and refreshment in any place where free showing of motion pictures is provided;

4. A charge made for rental or use of equipment or facilities for purposes of viewing motion pictures; if the rental of the equipment or facilities is necessary to the enjoyment of the motion pictures and a general admission is charged, the combined charges shall be considered as the admission charge.

B. “Charitable organization” means an organization exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.

C. “Movie theater” means a building or structure used to provide entertainment through projection of motion pictures.

D. “Nonprofit organization” means an organization registered under Chapter 24.03 RCW.

E. “Special events activity” means any activity conducted within the City for which a special events permit is required pursuant to Chapter 5.14 IMC. (Ord. 1984 § 1, 1993).

3.10.020 Collection – Remittance.

A. The person, firm or corporation receiving payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making payment for admission, shall hold the tax in trust until the same is remitted to the Finance Director as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided.

B. The tax imposed by this chapter shall be reported and remitted to the Finance Director quarterly on or before the 30th day of the month next succeeding the quarter of the year in which the tax is collected by the person, firm or corporation collecting the tax. The quarterly returns shall be made on forms provided by the Finance Director, separately stating the number of admissions sold, the price of each admission, the amount of tax and such other information as the Finance Director may specify. Each return shall be signed and verified by the person making the return.

C. The first return and remittance under this chapter shall be made on or before October 30, 1993, and shall cover the period of July 1, 1993, through September 30, 1993.

D. The books, records and accounts of any person, firm or corporation collecting the tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Finance Director. (Ord. 1984 § 1, 1993).

3.10.030 Ticket to show amount of tax.

Every admission ticket or card shall separately state and set forth, indelibly printed or written, the price, exclusive of taxes, for which admission is sold and the tax levied under this chapter. (Ord. 1984 § 1, 1993).

3.10.040 Transient businesses – Remittance.

Whenever any theater, circus, show, exhibition, entertainment, amusement or special events activity makes an admission charge which is subject to the tax herein levied, and the charge is of a temporary or transitory nature, of which the Finance Director shall be the judge, the Finance Director may require the return and remittance of the admission tax immediately upon its collection, at the conclusion of the series of performances or exhibitions or at such other times as the Finance Director shall determine. (Ord. 1984 § 1, 1993).

3.10.050 Certificate of registration – Fee.

Every person, firm or corporation conducting or operating any movie theater or special events activity for entrance to which an admission charge is made shall, on a form prescribed by the City, make application to and procure from the Finance Director a certificate of registration, the annual fee of which shall be $15.00. (Ord. 1984 § 1, 1993).

3.10.060 Collection.

The tax levied and imposed hereby shall be collected on and after July 1, 1993, as provided herein. (Ord. 1984 § 1, 1993).

3.10.070 Deposit of funds.

The Finance Director shall deposit 100 percent of the taxes collected pursuant to this chapter in the Municipal Arts Fund established in Chapter 3.99 IMC. (Ord. 1984 § 1, 1993).

3.10.080 Penalty.

Any person violating any provision of this chapter shall be guilty of a misdemeanor and shall be punished as set forth in Chapter 1.06 IMC. (Ord. 1984 § 1, 1993).