Chapter 3.115


3.115.010    Levied.

3.115.020    Definitions.

3.115.030    Exemptions.

3.115.040    Collection – Remittance to Finance Director.

3.115.050    Application.

3.115.060    Violations.

3.115.010 Levied.

Effective February 1, 1994, there is hereby levied and imposed upon every person (including children without regard to age) who pays an admission charge to any place, not exempted in MTMC 3.115.030, and including persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privilege or accommodation, an admission tax, which tax shall be in the amount of $.01 for each $.20, or fraction thereof paid. (Ord. 2037 § 1, 1994).

3.115.020 Definitions.

A. “Admission charge”, in addition to its usual and ordinary meaning, means the amount which must be paid as a condition to being admitted to an event and includes, but is not limited to, the charges made for season tickets or subscriptions, a cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodation, a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facility is necessary to the enjoyment of the privilege for which the general admission is charged, the combined charge shall be considered as the admission charge;

B. “Person” means an individual, receiver, assignee, firm, co-partnership, joint venture, corporation, company, joint stock company, association, society or a group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise;

C. “Place” includes any theater, including movie, dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or other athletic park, golf course or driving range, bowling alley, ice skating rink, circus sideshow, outdoor amusement park, merry-go-round, ferris wheel, roller coaster, observation tower, and similar attractions;

D. “Religious organizations” means any organization engaged in the practice of a particular faith or central beliefs;

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

F. “City” means the City of Mountlake Terrace, Snohomish County, state of Washington. (Ord. 2037 § 2, 1994).

3.115.030 Exemptions.

The admission tax shall not be imposed or apply to any person paying an admission charge:

A. To any activity of an elementary or secondary school as contemplated by RCW 35.21.280, or to any activity of any parent-teacher-student association (PTSA), parent-teacher association (PTA), or similar organization; provided, that the proceeds of the activity are used to benefit an elementary or secondary school; or

B. In the amount of $1.00 or less; or

C. To any activity of any person, corporation, trust, society, order, institution, organization, or association engaged in or devoted to any religious, charitable, scientific, literary, educational, public or other like work which said organization possesses a current ruling or determination letter of exemption from the Internal Revenue Service of the United States government, a copy of which shall be filed with the City Finance Department and for which said organization, nonprofit, charitable, religious or eleemosynary organization which is actually conducting and managing the place to which the admission is being charged and not merely acting as a sponsor; or

D. To any activity/event sponsored by a municipal corporation; or

E. For purposes of greater ease and economy in the administration, collection, and enforcement of the admissions tax, certain participating athletic or sporting events are exempt from this chapter. This exemption shall apply to participants of archery, batting cages, billiards, shuffleboard, darts, and gun clubs. This exemption does not apply to spectators at sporting events who pay an admission charge, unless otherwise exempted as provided in this section; or

F. To the annual “Fantasy Fest” festival held on or about May/June of any given year. (Ord. 2037 § 3, 1994).

3.115.040 Collection – Remittance to Finance Director.

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 person collecting the tax to the Finance Director in quarterly calendar remittances due on or before the fifteenth day of January, April, July and October for the preceding quarter ending.

B. Any person receiving any payment for admissions shall make out a return upon such forms and set forth such information as the Finance Director may require, showing the amount of the tax upon admissions that is due for the preceding calendar quarter period, and shall sign and transmit the same to the Finance Director with a remittance for the amount; provided, that the Finance Director may at his discretion require verified annual returns from any person receiving admission payments, setting forth such additional information as the Finance Director may deem necessary to determine correctly the amount of tax collected and payable.

C. Procedure upon Failure to File Return. Should a person fail to file a required admission tax return, the Finance Director makes a determination of the amount of tax due from such person based on whatever information is available and notifies such person by mail of the amount of tax so determined along with interest and penalties and directs such person to remit such amount within 10 days;

D. Interest and Penalties. Should a person fail to pay the tax due in the time proscribed, said person shall become liable for interest on the tax due at the rate of one percent per month. Should a person fail to pay the tax due within 30 days after it is due, said person shall become liable for a penalty of 10 percent of the amount of tax due, in addition to the interest provided for herein.

E. Every person liable for the collection and payment of the tax imposed by this chapter 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 that person 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 Finance Director or his duly authorized agent.

F. Whenever a charge is made for admission to any place, a sign shall be posted in a conspicuous place on the entrance of ticket office stating that a five percent City admission tax is included in the admission charge. (Ord. 2037 § 4, 1994).

3.115.050 Application.

A. Any person conducting or operating any place for entrance to which an admission charge is made shall procure from the City an annual certificate of registration, the fee for which shall be $10.00, and shall be posted in a conspicuous place where tickets of admission are sold or the activity occurs. This charge will be in addition to the regular business license required.

B. The applicant for a certificate of registration shall furnish the Finance Director with the name and address of the owner, lessee, or the custodian of the premises upon which the amusement is to be conducted.

C. The Finance Director 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 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. 2037 § 5, 1994).

3.115.060 Violations.

A. Violation is a Misdemeanor. Each violation of, or failure to, comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor punishable by not more than 90 days in the county jail or a fine of not more than $1,000.

B. Collection of Tax by Civil Action. Any fee or tax due and unpaid and delinquent under this chapter, and all penalties and interest thereon, may be collected by civil action which remedies shall be in addition to any and all other existing remedies.

C. Violators 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 and shall be a principal under the terms of this chapter and may be proceeded against as such. (Ord. 2037 § 6, 1994).