Chapter 4.36


4.36.010    Definitions.

4.36.020    Imposition.

4.36.030    Exemptions.

4.36.040    Price to show on ticket.

4.36.050    Collection and payment.

4.36.055    Administrative provisions.

4.36.060    Penalty for late payment.

4.36.070    Registration required.

4.36.080    Successor to business.

4.36.090    Recordkeeping.

4.36.100    Rules and regulations adopted – Copy on file.

4.36.110    Jurisdiction.

4.36.120    Violation – Penalty.

4.36.010 Definitions.

For purposes of this chapter, the following words and phrases shall have the following meanings:

(a)    “Admissions charge,” in addition to its usual and ordinary meaning includes but shall not be limited to a charge made for season tickets or subscriptions, a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile. A donation for admittance shall also be deemed an admission charge.

(b)    “Auditor” means the Kitsap County auditor’s office.

(c)    “County” means the county of Kitsap, state of Washington.

(d)    “Nonprofit organization” means any organization organized and operated for charitable, education or other purpose which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.

(e)    “Person” means any individual, receiver, assignee, firm, partnership, joint stock company, association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit or otherwise.

(f)    “Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks and carnivals.

(g)    “Treasurer” means the Kitsap County treasurer’s office.

(Ord. 126 (1989) § 1, 1989)

4.36.020 Imposition.

(a)    There is levied and imposed upon any person (including children, without regard to age) who pays an admissions charge to any place, including persons who are admitted at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations, a tax which shall be in the amount of five percent of the admission charge.

(b)    No admissions tax shall be levied on any person who is admitted free of charge and from whom no compensating payment is obtained. The tax on reduced admission charges shall be charged on such reduced charge and not on the regular admission charge.

(c)    Any person having the permanent use of boxes or seats or a lease for the use of any box or seat in any place for which an admission charge is made, in lieu of the tax imposed in this chapter, shall pay a tax equivalent to two and one-half percent of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, the same to be collected and remitted in the manner provided in Section 4.36.050 by the owner or the operator of the place.

(Ord. 126-C (1993), 1993; Ord. 126 (1989) § 2, 1989)

4.36.030 Exemptions.

(a)    For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, all participatory athletic or sporting events are exempted from this chapter. This exemption shall apply but is not limited to participants of archery, batting cages, billiards, bowling, golf and swimming. This exemption does not apply to spectators at athletic or sporting events who pay an admissions charge.

(b)    Any nonprofit organization that promotes and produces its own public performance and collects an admission charge to attend is exempt from collecting an admission tax from persons paying the admission charge. Persons attending these public performances are exempt from paying an admissions tax.

(c)    The admissions tax imposed by this chapter shall not apply to any person paying an admission to any event sponsored or conducted by an elementary or secondary school. For purposes of this chapter, “elementary” or “secondary” schools means schools enrolling students in grades kindergarten through twelve.

(d)    The admissions tax imposed by this chapter shall not apply to the Kitsap County Annual Fair and Stampede and other similar events in which Kitsap County is the principal sponsor of any such public event.

(Ord. 324 (2004), 2004: Ord. 126 (1989) § 3, 1989)

4.36.040 Price to show on ticket.

Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall be furnished to the person paying such charge unless written approval has been obtained from the auditor to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admissions price, admissions tax imposed by this chapter, and the total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained. The admission tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket office which breaks down the admissions charge as follows:

Admission charge _________________

County admissions tax _____________

Total price _______________________

Failure to comply with the provisions of this section is a misdemeanor punishable by a fine not to exceed one hundred dollars.

(Ord. 126 (1989) § 4, 1989)

4.36.050 Collection and payment.

(a)    Any person, including any municipal or quasi-municipal corporations, who receives any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment and shall remit the same as provided for in this section. The tax imposed under this chapter shall be deemed to be held in trust by that person required to collect the tax until it is paid to the county as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the county in the manner prescribed by this chapter, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the county for the amount of such tax, and shall, unless remittance is made as required in this section, be guilty of a violation of this chapter. The tax imposed 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 treasurer in quarterly installments on or before the fifteenth day of the month next succeeding the end of the quarterly period on which the tax is collected or received. The auditor may extend the time for making and filing the return and remittance of the tax for a period not to exceed thirty days. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the auditor. Checks should be made payable to the treasurer. 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 in the full and correct amount. Any person receiving any payment for admissions shall make out a return upon such forms and providing the information the auditor may require. Whenever any theater, circus show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this chapter, and the same is of a transitory or temporary nature, of which the auditor shall be the judge, the auditor shall require the report and remittance of the admission tax immediately upon the collection of the tax at the conclusion of the performance or exhibition, or at the conclusion of a series of performances or exhibitions, or at such other time as the auditor shall determine. The auditor may require the applicant to deposit a sum of money or bond in advance of any performance, show or amusement. This deposit or bond shall be returned upon the faithful compliance with the provisions of this chapter.

(b)    Failure to comply with any requirements of the auditor as to reporting and remitting the tax shall be a violation of this chapter.

(c)    The books, records and accounts of every person collecting a tax levied in this chapter shall, as to admission charges and tax collections, be subject to examination and audit by the auditor at all reasonable times.

(Ord. 126 (1989) § 5, 1989)

4.36.055 Administrative provisions.

Those applicable portions of RCW 82.32.010 through RCW 82.32.340 and RCW 82.32.380, and the amendments thereto, not inconsistent with the provisions of this chapter, are incorporated by reference into this chapter.

(Ord. 126-B (1991), 1991)

4.36.060 Penalty for late payment.

(a)    If payment of any tax due under this chapter is not received by the treasurer by the last day of the month in which the tax is due, there shall be added to such tax a penalty of fifteen percent of the tax due.

(b)    The treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within ten days from the date of such notice.

(c)    In addition to this penalty, the treasurer may charge the taxpayer interest of one percent of all taxes due for each thirty-day period or portion thereof that such amounts are past due.

(d)    Failure to make payment in full of all tax amounts and penalties within sixty days following the day the tax amount initially becomes due shall be a civil and/or criminal violation of this section.

(Ord. 126 (1989) § 6, 1989)

4.36.070 Registration required.

Any person conducting or operating any activity for which an admission charge is made shall register with the auditor.

(Ord. 126 (1989) § 7, 1989)

4.36.080 Successor to business.

Whenever any person required to pay a tax under this chapter shall quit business or otherwise dispose of his or her business, any admission tax payable shall immediately become due and payable, and if such tax is not paid by such person within ten days from the date of such sale, exchange or disposal of the business, the purchaser or successor shall also become liable for the payment of the full amount of such tax plus accrued penalties.

(Ord. 126 (1989) § 8, 1989)

4.36.090 Recordkeeping.

It shall be the duty of every person liable for any tax imposed by this chapter to keep and preserve for a period of five years suitable records as may be necessary to determine the amount of any tax for which he or she may be liable under the provisions of this chapter.

(Ord. 126 (1989) § 9, 1989)

4.36.100 Rules and regulations adopted – Copy on file.

The auditor shall have the 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 by this chapter and a copy of the rules and regulations shall be on file and available for public examination at the auditor’s office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.

(Ord. 126 (1989) § 10, 1989)

4.36.110 Jurisdiction.

The admissions tax enacted by this chapter shall be imposed in all areas of Kitsap County except for incorporated areas of the county where the city or town has levied a similar tax within its corporate limits.

(Ord. 126 (1989) § 13, 1989)

4.36.120 Violation – Penalty.

In addition to civil penalties that may be imposed, it is a misdemeanor to violate any of the provisions of this chapter. Each person who violates or fails to comply with any of the provisions of this chapter, unless otherwise specified. shall be subject to criminal penalties or a fine not to exceed five hundred dollars or imprisonment not to exceed ninety days in jail, or to both a fine and imprisonment. Each day any person shall continue to violate or fail to comply with the provisions of this chapter shall constitute a separate offense.

(Ord. 126 (1989) § 12, 1989)