Chapter 3.20
ADMISSIONS TAX1
Sections:
3.20.040 Persons admitted free.
3.20.050 Women and children admitted at reduced rate.
3.20.060 Season ticket admissions.
3.20.070 Tickets sold elsewhere than regular ticket office.
3.20.080 Permanent or box seats.
3.20.090 Roof garden, cabaret, etc.
3.20.100 Swimming pool or skating rink.
3.20.110 Resorts, picnic grounds, etc.
3.20.120 Price to appear on ticket.
3.20.140 Collection of tax—Duties of collector—Returns required.
3.20.150 Registration with city clerk.
3.20.160 Transitory amusements.
3.20.170 Superseded.
3.20.200 Superseded.
3.20.010 Definitions.
For purposes of this chapter, words and phrases shall have the following meanings:
A. “Admission charge,” in addition to its usual and ordinary meaning, includes a charge made for season tickets or subscriptions, a cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; a charge made for food and refreshments in any place where any free entertainment, recreation or amusement is provided; a charge made for rental or use of equipment or facilities for purposes of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charge shall be considered as the admission charge; and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile.
B. “Clerk” means the city clerk.
C. “Place” includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge ’ems, roller coasters, and observation towers; provided, however, that the term “place” does not include the Regional Center owned, operated and maintained by the Everett Public Facilities District under Chapter 35.57 RCW, commonly referred to as the Everett Events Center.
D. “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock association, society, or any group of individuals acting as a unit, whether mutual, cooperative or fraternal; provided, however, that the term “person” does not include any nonprofit or not-for-profit corporation or organization as the term “not for profit” is defined under the statutes of the state of Washington; provided further, that the term “person” does not include the Everett Public Facilities District or any “person” as enumerated in this subsection with whom the Everett Public Facilities District has either directly or indirectly contracted for the putting on of activities such as games, plays, performances, displays or other similar activities, etc., in the Everett Events Center. (Ord. 2900-06 § 1, 2006: prior code § 4.50.010)
3.20.020 Tax levied—Amount.
There is levied and imposed upon every person who pays an admission charge to any place a tax of one cent for each twenty cents, or fraction thereof, paid for the admission charge; provided however, that whenever the admission charge is ten cents or less no tax shall be paid. (Prior code § 4.50.020)
3.20.030 Tax not levied—When.
Whenever the admission charge is ten cents or less no tax shall be payable nor shall any tax be payable by any bona fide employee of the place, or by any federal, state or municipal officer or employee on official visits, or by any newspaper reporter, or by any child under twelve years of age who is admitted free. (Prior code § 4.50.030)
3.20.040 Persons admitted free.
Whenever any person is admitted free or at reduced rates to any place at any time when and under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the person so admitted in an amount equal to the tax payable by such other persons for the same or similar accommodations. (Prior code § 4.50.040)
3.20.050 Women and children admitted at reduced rate.
Whenever the charge to women and children for admission to any place is less than the charge made to men, or when such persons are regularly admitted free, the lesser charge is not deemed to be a reduced rate under this chapter, and the amount of the tax payable hereunder by such persons shall be determined by the amount of the actual admission charge paid. (Prior code § 4.50.050)
3.20.060 Season ticket admissions.
Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which would be charged to the holder or subscriber for a single admission is ten cents or less. (Prior code § 4.50.060)
3.20.070 Tickets sold elsewhere than regular ticket office.
Except in the case of the sale of tickets or cards sold for activities such as games, plays, performances, displays or other similar activities, etc., at the Everett Events Center, whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place, any price or charge made in excess of the established price or charge therefor at such ticket or box office shall be taxable in a sum equal to ten percent of the amount of such excess, which tax shall be in addition to the tax on the ticket or box office admission charge, shall be paid by the person paying the admission charge, and shall be collected and remitted in the manner provided in Section 3.20.140 by the person selling such tickets. (Ord. 2900-06 § 2, 2006: prior code § 4.50.070)
3.20.080 Permanent or box seats.
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 herein, shall pay a tax equivalent to ten 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 in Section 3.20.140 by the owner or operator of the place. (Prior code § 4.50.080)
3.20.090 Roof garden, cabaret, etc.
Any person who pays an admission charge to any public performance for profit at any roof garden, cabaret or other similar entertainment to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise shall pay a tax of one and one-half cents for each ten cents or fraction thereof of the amount paid for admission, and the amount paid for such admission shall be deemed to be twenty percent of the amount paid for refreshment, service or merchandise. If the amount paid for admission is twenty cents or less, no tax shall be imposed; and if a fixed admission charge, including a “cover charge,” is imposed upon each person admitted, and it is fair and reasonable in comparison with charges generally made for similar performances or entertainments, such charge is taxable at the rate of one cent for each twenty cents or fraction thereof; provided, that if no fixed admission charge or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, and twenty percent of the total amount so paid shall be subject to the tax at the rate of one and one-half cents for each ten cents or fraction thereof. If the price paid for refreshments, service or merchandise does not exceed two dollars and fifty cents, no admission charge is deemed included in the price paid; if however, the price paid for refreshments, service or merchandise exceeds two dollars and fifty cents, the tax levied shall be computed upon the total amount thereof, even though expended on behalf of more than one person, and the amount thereof shall not be prorated among the persons of the party. If a minimum charge is imposed or a so-called “food ticket” is required to be purchased by the person admitted and such minimum charge or “food ticket” is later accepted by the management in full or part payment of food or other refreshments served, the amount paid for such minimum charge or “food ticket” shall not be deemed an amount paid for admission; and in such case the tax levied shall be equal to one and one-half cents for each ten cents or fraction of the amount paid for admission, which shall be deemed to be twenty percent of the amount paid for refreshments, service or merchandise. (Prior code § 4.50.090)
3.20.100 Swimming pool or skating rink.
From and after February 9, 1971, no person or corporation operating a swimming pool or skating rink which has paid five dollars per one thousand square feet per year, based on the total area of all facilities available to the public, including parking, shall be required or permitted to collect and/or remit any admission charge and/or tax as provided by this chapter to the city. (Prior code § 4.50.100)
3.20.110 Resorts, picnic grounds, etc.
Whenever an amount of more than ten cents is required to be paid to gain admission to any resort or picnic grounds, the whole amount so paid is subject to a tax of one cent for each twenty cents or fraction thereof, even though such amount includes a charge for use of equipment and facilities such as tables, stoves, and bath houses. If a lesser amount is charged to persons who do not use such equipment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge is not subject to the tax herein levied unless it constitutes or is part of an “admission charge” or is a “place,” as defined in Section 3.20.010. Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an amount paid for an admission charge and subject to the tax herein levied; provided, that if the organization or club in turn charges its members or employees all or part of the amount so paid, such charge does not constitute an admission charge subject to the tax herein levied. Amounts paid for the privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the number of passengers in the automobile or the same charge is made to all persons who enter the resort or grounds, whether on foot or by other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax herein levied. The tax herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Section 3.20.140. (Prior code § 4.50.110)
3.20.120 Price to appear on ticket.
The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained; and it shall be unlawful for any person to sell an admission ticket or card on which the name of the vendor or the price is not so printed, stamped, or written, or to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. (Prior code § 4.50.120)
3.20.140 Collection of tax—Duties of collector—Returns required.
Any person receiving any payment for admission on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the clerk as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the clerk in the manner prescribed by this chapter, whether such failure be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter. The tax imposed hereunder shall be collected at the time the 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 clerk in quarterly installments and remittances therefor shall be made on or before the last day of the month following the end of the quarterly period in which the tax is collected or approved. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the clerk, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the clerk unless the check is honored and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the clerk may require, showing the amount of the tax upon admissions for which he is liable for the preceding bimonthly period, and shall sign and transmit the same to the clerk with a remittance for said amount; provided, that the clerk may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the clerk shall be the judge, the clerk 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 or at such other times as the clerk shall determine; and failure to comply with any requirement of the clerk as to report and remittance of the tax as required shall be a violation of this chapter. The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the clerk. (Ord. 3525-16 § 1, 2016: Prior code § 4.50.130)
3.20.150 Registration with city clerk.
Any person conducting or operating any place for entrance to which an admission charge is made, shall register with the city clerk. (Prior code § 4.50.140)
3.20.160 Transitory amusements.
Whenever a registration is made for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 3.20.140 by said owner, lessee or custodian, unless paid by the person conducting the place. The applicant registering for such purpose shall furnish the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian when notified by the clerk of such registration shall be held jointly liable for collection and remittance of such tax. (Prior code § 4.50.150)
3.20.170 Enforcement.
Superseded by Ord. 2583-02. (Prior code § 4.50.160)
3.20.175 City admission tax receipts since January 1, 2006, to be remitted to Everett Public Facilities District.
Any proceeds from the imposition of the city’s admission tax collected by the District and held by the District shall be deemed collected by the District under its admission tax resolution and becomes the proceeds of the District. Any proceeds of the city’s admission tax remitted directly to the city since January 1, 2006, shall be paid over to the District’s admission tax account. (Ord. 2900-06 § 3, 2006)
3.20.180 Golf courses.
There shall be levied an admission tax of four percent on the gross admission charge, whether in form of a membership fee or regular charge, for the privilege of playing golf, on golf courses, driving ranges and practice courses, applicable to both private and public facilities. (Prior code § 4.60.010)
3.20.190 Payment of tax.
The admission tax shall be paid bimonthly commencing September 1st, payable on November 1st. (Prior code § 4.60.020)
3.20.200 Penalty for violations.
Superseded by Ord. 2583-02. (Ord. 293-74 § 2 (part); prior code §§ 4.50.180, 4.60.030)
For statutory provisions authorizing cities to levy an admission tax of not more than one cent on twenty cents, see RCW 35.21.160.