Chapter 5.09
ADMISSIONS TAX
Sections:
5.09.030 Collection – Remittance.
5.09.040 Ticket to show amount of tax.
5.09.050 Transient businesses – Remittance.
5.09.060 Certificate of registration – Fee.
5.09.010 Tax levied.
There is hereby levied and imposed upon every person who pays an admission charge to any movie theater or special events activity a tax of $0.01 on $0.20 or fraction thereof paid for admission; provided, however, that the activities of elementary or secondary schools, charitable and nonprofit organizations shall be exempt from the provisions of this chapter. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.020 Definitions.
A. “Admission charge” means any fee paid by any person for access to a movie theater, or to a special events activity including, but not limited to, the following:
1. A charge made for season tickets or season subscriptions;
2. A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
3. A charge made for food and refreshment in any place where free showing of motion pictures is provided;
4. A charge made for rental or use of equipment or facilities for purposes of viewing motion pictures; if the rental of the equipment or facilities is necessary to the enjoyment of the motion pictures and a general admission is charged, the combined charges shall be considered as the admission charge.
B. “Charitable organization” means an organization exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code.
C. “Movie theater” means a building or structure used to provide entertainment through projection of motion pictures.
D. “Nonprofit organization” means an organization registered under Chapter 24.03 RCW.
E. “Special events activity” means any activity conducted within the city for which a special event permit is required. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.030 Collection – Remittance.
A. The person, firm or corporation receiving payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making payment for admission, shall hold said tax in trust until the same is remitted to the finance director as herein provided, and shall be personally liable for the amount of such tax if the same is not collected and remitted as herein provided.
B. The tax imposed by this chapter shall be reported and remitted to the finance director quarterly on or before the thirtieth day of the month next succeeding the quarter of the year in which the tax is collected by the person, firm or corporation collecting the tax. The quarterly returns shall be made on forms provided by the finance director, separately stating the number of admissions sold, the price of each admission, the amount of tax, and such other information as the finance director may specify. Each return shall be signed and verified by the person making the return.
C. The books, records and accounts of any person, firm or corporation collecting the tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the finance director. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.035 Exemptions.
The provisions of this chapter shall not apply to:
A. Businesses holding a supplemental business license as a cabaret under BLMC 5.08.0401, provided the business does not offer live music, dancing or entertainment at more than 150 events per calendar year and the entertainment is supplemental to the primary business.
B. Fundraising events sponsored by nonprofit organizations. (Ord. 990 Att. A, 2003; Ord. 735 § 3, 1997).
5.09.040 Ticket to show amount of tax.
Every admission ticket or card shall separately state and set forth, indelibly printed or written, the price, exclusive of taxes, for which admission is sold and the tax levied under this chapter. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.050 Transient businesses – Remittance.
Whenever any theater, circus, show, exhibition, entertainment, amusement, or special events activity makes an admission charge which is subject to the tax herein levied, and the event is of a temporary or transitory nature, of which the finance director shall be the judge, the finance director shall require a deposit on the estimated tax prior to the event or at such other times as the finance director shall determine. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.060 Certificate of registration – Fee.
Every person, firm or corporation conducting an events activity for entrance to which an admission charge is made shall, on a form prescribed by the city, make application to and procure from the finance director a certificate of registration, the annual fee of which shall be $15.00. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.070 Deposit of funds.
The finance director shall deposit 100 percent of the taxes collected pursuant to this chapter in the current expense fund. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
5.09.080 Penalty.
Any person violating any provision of this chapter shall be guilty of a misdemeanor. (Ord. 990 Att. A, 2003; Ord. 704 § 1, 1995).
Code reviser’s note: This cross-reference is no longer valid with the adoption of Ord. 1602, which repeals and replaces Ch. 5.08 BLMC.