Chapter 3.27
ADMISSIONS TAX
Sections:
3.27.020 Admissions tax levied.
3.27.040 Collection – Remittance to city manager.
3.27.010 Definitions.
(1) “Admission charge” shall include:
(a) Any charge made for admission including season tickets or subscriptions;
(b) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
(c) A charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided;
(d) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
(e) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
(2) “Facilities” means the combined areas of a building classified under Section 303 of the International Building Code in which admissions-related activities are performed.
(3) “Nonprofit organization” means an organization that is exempt from federal income tax under Section 501(c)(3), (4), and (6) of the Internal Revenue Code. [Ord. 689 § 1 (Exh. A), 2018; Ord. 345 § 1, 2001]
3.27.020 Admissions tax levied.
Effective January 1, 2002, there is hereby levied a five percent tax on the ticket price or other charge for admission to any place in the city of Burien; provided, that no such tax is imposed on admission to any activity of any elementary or secondary school or any public facility of a public facility district under Chapter 35.57 or 36.100 RCW for which a tax is imposed under RCW 35.57.100 or 36.100.210. 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. [Ord. 689 § 1 (Exh. A), 2018; Ord. 345 § 2, 2001]
3.27.030 Exemptions.
This chapter shall not apply to:
(1) Admission charges that occur during special events produced by government, elementary or secondary schools, or nonprofit organizations.
(2) Admissions charges:
(a) For activities taking place in facilities with a maximum certified occupancy of less than 100 persons; or
(b) To participants of athletic or sporting activities including but not limited to: bowling, golf, gymnastics, and swimming. This exemption does not apply to spectators at athletic or sporting events who pay an admission charge. [Ord. 689 § 1 (Exh. A), 2018; Ord. 345 § 3, 2001]
3.27.040 Collection – Remittance to city manager.
(1) The tax imposed hereunder shall be collected from the person paying the admission charge, or being admitted free of charge or at a reduced rate, at the time the admission charge is paid, and such taxes shall be remitted by any person collecting the tax to the city manager in quarterly remittances on or before the last day of the month succeeding the end of the quarterly period in which the tax is due.
(2) Any person receiving any payment for admissions shall make a return upon such forms and setting forth such information as the city manager may reasonably require, showing the amount of the tax upon admissions for which the person is liable for the preceding quarterly period, and shall sign and transmit the same to the city manager, with a remittance for the amount; provided, that the city manager may at his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as the city manager may deem necessary to determine correctly the amount of tax collected and payable.
(3) 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 quarter in which the tax was due, the city manager shall add a penalty of 10 percent of the tax due, which penalty shall be added to the amount of the tax due, and remitted in the same manner.
(4) 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 unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which such 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 city manager or his duly authorized agent.
(5) The city manager shall have the authority 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. 689 § 1 (Exh. A), 2018; Ord. 345 § 4, 2001]
3.27.050 Violations.
(1) Violation a Misdemeanor. Each violation of or failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor.
(2) Collection of Tax by Civil Action. Any tax due under the provisions of 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. In the event of any civil action regarding unpaid taxes, the prevailing party shall be entitled to additionally recover its attorneys’ fees and costs, expressly including expert witness fees for accountants or others used in the proceeding.
(3) Violators Designated. Any person or entity who directly or indirectly performs or omits to perform any act in violation of the provisions of this chapter, or aids or abets the same, and every person or entity 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. 689 § 1 (Exh. A), 2018; Ord. 345 § 5, 2001]