Chapter 3.38


3.38.010    Admissions tax levied.

3.38.020    Admission charge—Definition.

3.38.030    Remittance.

3.38.040    Additional rules and regulations.

3.38.050    Violations.

3.38.010 Admissions tax levied.

There is hereby levied a five percent tax on admission charges to any and all events held in the Omak Stampede Arena. Such tax is to continue indefinitely or until amended or repealed by the city council. (Ord. 1643 § 1, 2008).

3.38.020 Admission charge—Definition.

“Admission charge,” in addition to its usual meaning, shall include but not be limited to the following:

(a)    A charge made for entertainment activities or admission to any and all events held in the Omak Stampede Arena.

(b)    A charge made for rental or use of equipment or facilities for purposes of entertainment or amusement and, where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which general admission is charged, the combined charge shall be considered as the “admission charge.”

(c)    A sum of money referred to as a “donation,” which must be paid before entrance is allowed. (Ord. 1643 § 2, 2008).

3.38.030 Remittance.

(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 city in monthly remittances on or before the last day of the month succeeding the end of the monthly period in which the tax is collected or received and accompanied by such reports as the city shall require.

(b)    Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the city may require, showing the amount of tax upon admissions for which he or she is liable for the preceding monthly 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 person receiving admission payments setting forth such additional information as it may deem necessary to determine correctly 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 month in which the tax was collected, the city shall add a penalty of ten percent of the tax per month or fraction thereof for each month overdue, which shall be added to the amount of the tax due, and remitted in the same manner.

(d)    Whenever any person or firm makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, or there exists a reasonable question of financial responsibility, of which the city administrator shall be the judge, the city may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions.

(e)    Every person liable for the collection and payment of the tax imposed by this chapter shall keep and preserve for a period of three years all books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this chapter, and all such books and records shall be open for examination and audit at all reasonable times by the city. (Ord. 1643 § 3, 2008).

3.38.040 Additional rules and regulations.

The city administrator 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, if any, shall be on file and available for public examination in the city clerk’s office. (Ord. 1643 § 4, 2008).

3.38.050 Violations.

(a)    Violation a Civil Infraction. Each violation of or failure to comply with the provisions of this chapter constitutes a separate offense and is a civil infraction.

(b)    Collection of Tax by Civil Action. Any fee or tax due and unpaid and delinquent under 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. (Ord. 1643 § 5, 2008).