Chapter 3.36


3.36.010    Definitions.

3.36.020    Imposition of tax.

3.36.030    Exemptions.

3.36.040    Tickets.

3.36.050    Collection and payment.

3.36.060    Penalty for late payment.

3.36.070    Registration required.

3.36.080    Successor to business.

3.36.090    Recordkeeping.

3.36.100    Violation – Penalty.

3.36.010 Definitions.

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

“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 as determined according to the number of passengers in an automobile. A donation to a nonprofit organization for admittance shall not be deemed an admission charge.

“City” means the city of Soap Lake, Washington.

“Clerk” means the city clerk.

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

“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.

“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.

“Treasurer” means the Soap Lake treasurer’s office. (Ord. 801 § 2, 1993).

3.36.020 Imposition of tax.

A. There is levied and imposed upon any person (including children, without regard to age) who pays an admission 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 five 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 by the owner or the operator of the place. (Ord. 801 § 3, 1993).

3.36.030 Exemptions.

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

B. 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” school means schools enrolling students in grades kindergarten through 12.

C. 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, trap and gun club shoots, canoe races, fun runs, batting cages, billiards, bowling, golf and swimming. This exemption does not apply to spectators at athletic or sporting events who pay an admissions charge.

D. Any organization which promotes a festival and possesses a valid festival permit is exempt. (Ord. 801 § 4, 1993).

3.36.040 Tickets.

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. 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 admission charge as follows:

ADMISSION CHARGE ______________


TOTAL PRICE _____________________

Failure to comply with the provisions of this section is a misdemeanor punishable by a fine not to exceed $100.00. (Ord. 801 § 5, 1993).

3.36.050 Collection and payment.

A. The tax imposed shall be collected at the time 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 city clerk’s office on or before the fifteenth day of the month next succeeding the month on which the tax is collected or received.

B. Payment or remittance of the tax collected may be made by check. Checks should be made payable to the city of Soap Lake. 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 city clerk shall require. (Ord. 801 § 6, 1993).

3.36.060 Penalty for late payment.

A. If a payment of any tax due under this chapter is not received by the city clerk by the last day of the month in which the tax was due, there shall be added to such tax late charges of 15 percent of the tax due.

B. The city clerk shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within 10 days from the date of such notice.

C. In addition to this penalty, the city clerk may charge the taxpayer interest of one percent of all taxes due for each 30-day period or portion thereof that such amounts are past due. (Ord. 801 § 7, 1993).

3.36.070 Registration required.

Any person conducting or operating any activity for which an admission charge is made shall register with the city clerk. (Ord. 801 § 8, 1993).

3.36.080 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 admissions tax payable shall immediately become due and payable, and if such tax is not paid by such person within 10 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. 801 § 9, 1993).

3.36.090 Recordkeeping.

It is 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. 801 § 10, 1993).

3.36.100 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 of a fine not to exceed $500.00, or imprisonment not to exceed 90 days in jail, or 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. 801 § 11, 1993).