Chapter 3.40
ADMISSIONS TAX
Sections:
3.40.010 Statutory authorization.
3.40.040 Fund created and expenditures.
3.40.050 Administration and collection.
3.40.010 Statutory authorization.
The provisions of this chapter shall be deemed to be an exercise of the power of the City to levy and collect an admission tax on the sale or charge made to each person who pays an admission charge to any place as provided for under RCW 35.21.280. (Ord. C-683 § 2, 2008)
3.40.020 Definitions.
A. “Admission charge” is defined as the amount which must be paid as a condition to being admitted to an event. It includes the charge made for season tickets or subscriptions. The cost of other benefits included with admission may not be deducted from the admission charge unless admission is specifically allowed without payment for said benefits.
B. “Place” includes a theater, dance hall, amphitheater, auditorium, stadium, athletic pavilion, or field, baseball or athletic park, golf course or driving range, circus sideshow, outdoor amusement park, other amusement rides, or other similar attraction and events.
C. All other definitions as are now contained in RCW 35.21.280, and subsequent amendments thereto, are adopted as the definitions for the tax levied in this chapter. (Ord. C-840 § 1, 2014; Ord. C-683 § 3, 2008)
3.40.030 Rate of tax.
The rate of tax imposed by AHMC 3.40.010 shall be $0.01 on $0.20, or a fraction thereof, to be paid by the person who pays an admission charge to any place. This includes a tax on 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 privileges or accommodations.
The tax levied in this chapter shall be in addition to any license fee or any other tax imposed or levied under any law or any other ordinance of the City. (Ord. C-683 § 4, 2008)
3.40.040 Fund created and expenditures.
A. There is created a special fund in the treasury of the City to be known as the “admission tax special fund,” and all taxes collected under this chapter shall be placed in this special fund.
B. All admissions taxes collected pursuant to this chapter shall be used to improve parks and recreation programs and facilities in accordance with the Capital Facilities and Park and Recreation elements of the City of Airway Heights Comprehensive Plan and may be used for maintenance or operation of programs and facilities as directed by the City Council. In the event that bonds or similar debt instruments are issued for advanced provision of capital facilities for which admissions taxes may be expended, admissions taxes may be used to pay debt service on such bonds or similar debt instruments. (Ord. C-852 § 1, 2016; Ord. C-683 § 5, 2008)
3.40.050 Administration and collection.
A. Every person receiving payment for admission is required to collect the amount of admission tax from the person making the admission payment at the time the admission charge is paid. To account for the admission tax due, a serially numbered, reserved seat ticket or other reporting format shall be obtained from the City Clerk-Treasurer for the purpose of accurately counting the number of paid admissions. Evidence of admission shall be made available to the City along with a declaration, under penalty of perjury, stating the date, time and the number of persons paying an admission to the place. The price of an admission, exclusive of the admission tax, shall be printed on the part of the ticket which is to be taken or recorded by management at the place where an admission is charged.
B. The admission tax shall be held in trust (or escrow) by the person collecting the tax until it is paid to the City Clerk-Treasurer. Each place where an admission charge is paid shall designate a person who shall collect the admission tax. If the person designated to collect the tax fails to collect or remit the tax as required by this chapter, such person shall be personally liable to the City for the payment of the taxes due. Unless otherwise designated, the property owner is the “designated person.”
C. All rules and regulations adopted by the City of Airway Heights for the administration of this chapter are adopted by this reference.
D. The City is authorized to prescribe and utilize such forms and reporting procedures as the City may deem necessary and appropriate.
E. The tax shall be due and payable in quarterly installments and remittance therefor, together with any return forms, shall be made on or before the final day of the month immediately succeeding the quarterly period in which the tax accrued. Such payments shall be due on or before January 31st, April 30th, July 31st, and October 31st of each respective year.
F. All due and unpaid admissions taxes shall be delinquent and assessed a late charge of 10 percent of the outstanding tax. The tax and late charge shall accrue interest commencing on the due date until the date of payment at the maximum rate allowed by law.
G. Unpaid admission taxes may be collected by the City through a collection agency or other process allowed by law. (Ord. C-840 § 2, 2014; Ord. C-683 § 6, 2008)
3.40.060 Records to be kept.
Each taxpayer taxable under the provisions of this chapter shall keep records reflecting the amount of all admission charges, and such records shall be open at all reasonable times to the inspection of the City Clerk-Treasurer or his/her duly authorized representative, for verification of said charges. Records reflecting the amount of all admissions charges shall be maintained by the person responsible for the collection and remittance of such tax for a period of five years from the date such tax was due and payable. (Ord. C-840 § 3, 2014; Ord. C-683 § 7, 2008)
3.40.070 Violation – Penalty.
Any person who fails or refuses to collect the tax as required with the intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, and any person who refuses to pay any tax due under this chapter shall be guilty of a misdemeanor, and upon conviction thereof shall be fined no more than $500.00 or imprisoned for not more than six months, or by both such fine and imprisonment. Each day of violation shall be considered a separate offense.
A failure by the designated person (see AHMC 3.40.050(B)) to timely deliver return forms and remit the tax within the period set forth in AHMC 3.40.050(E) shall have committed a Class I civil infraction pursuant to Chapter 7.80 RCW. The City Police Chief or designee is authorized to issue a notice of infraction. (Ord. C-840 § 4, 2014; Ord. C-683 § 8, 2008)