Chapter 3.18
MOTION PICTURE TAX
Sections:
3.18.020 Exemptions—Generally.
3.18.040 Price to show on ticket.
3.18.050 Certificate of registration.
3.18.070 Remittance of tax collected.
3.18.090 Confidentiality of applications and returns.
3.18.100 Books and records subject to examination.
3.18.110 Payment of tax upon transfer of business.
3.18.120 Delinquent payments—Penalty.
3.18.130 Collection by civil action.
3.18.010 Tax levied.
A. There is levied and imposed upon every person who pays an admission charge of more than ten cents to any theater, drive-in theater, movie house, or any other place where films or movies are shown, a tax of one cent on each twenty cents or fraction thereof of the admission charge paid.
B. 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.
C. No tax shall be levied on any person who is admitted free and from whom no compensation payment is obtained. The tax on reduced admission charges shall be charged on such reduced charge and not on the regular admission charge. (Ord. 3098 § 1, 1988)
3.18.020 Exemptions—Generally.
A. The provisions of this chapter shall not apply to admission charges for an event or activity conducted or held by any bona fide charitable or nonprofit organization when all the net proceeds, after payment of the cost and expense of conducting such event, inure to such organization for the purposes thereof.
B. The term “bona fide charitable or nonprofit organization” as used in this section means any organization duly existing under the provisions of RCW Chapters 24.12, 24.20 or 24.28, any agricultural fair authorized under the provisions of RCW Chapters 15.76 or 36.37, or any nonprofit corporation duly existing under the provisions of RCW Chapter 24.03 for charitable, benevolent, eleemosynary, educational, civic, patriotic, political, social, fraternal, athletic or agricultural purposes, or any nonprofit organization or association, whether incorporated or otherwise, when found by the support services director to be organized and operating or conducting an event or activity for one or more of the above-listed purposes. (Ord. 3098 § 2, 1988)
3.18.030 Exemptions—Schools.
The provisions of this chapter shall not apply to admission charges paid for any activity of any elementary or secondary school. (Ord. 3098 § 3, 1988)
3.18.040 Price to show on ticket.
The price 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 is 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. (Ord. 3098 § 4, 1988)
3.18.050 Certificate of registration.
Any person conducting or operating any activity for which an admission charge is made under this chapter shall post in a conspicuous place in each ticket or box office where tickets of admission are sold a certificate of registration to be obtained from the city clerk. The certificate of registration shall be good for one calendar year beginning on January 1st of each year and ending on the following December 31st. There shall be no proration of the certificate of registration charge. The certificate of registration shall be renewed no later than the fifteenth day of January in the year following the year of expiration. (Ord. 3820 § 1, 2014; Ord. 3098 § 12, 1988)
3.18.060 Collection of tax.
Every person receiving any payment for admissions 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 provided in this chapter. 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 failures are 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 is made as required in this chapter, be guilty of a violation of this chapter. (Ord. 3098 § 5, 1988)
3.18.070 Remittance of tax collected.
The tax imposed under this chapter shall be collected at the time the admission charge is paid by the person seeking admission to any theater, drive-in theater, movie house, or any other place were films or movies are shown, and shall be reported and remitted by the person receiving the tax to the city clerk in monthly installments and remittances therefor on or before the fifteenth day of the month next succeeding the end of the monthly 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 the full and correct amount. (Ord. 3098 § 6, 1988)
3.18.080 Tax returns.
The person receiving any payment for admission 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 monthly period, and shall sign and transmit the same to the clerk with a remittance for such amount; provided, that the clerk may in his/her 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. (Ord. 3098 § 7, 1988)
3.18.090 Confidentiality of applications and returns.
The applications and returns made to the city pursuant to this chapter or any suit or investigation made by the city shall not be made public, nor shall they be subject to the inspection of any person except as provided in this chapter. The foregoing shall not be construed to prohibit the city or its agents from:
A. Giving such facts or information in evidence in any court action involving tax imposed under this chapter or involving a violation of this chapter;
B. Giving such facts and information to the person paying the tax or his duly authorized agent;
C. Publishing statistics so classified as to prevent the identification of particular returns and reports of items thereof; or
D. Permitting its records to be audited and examined by the proper state officer, his agents and employees. (Ord. 3098 § 16, 1988)
3.18.100 Books and records subject to examination.
The books, records, and accounts of any person collecting a tax levied in this chapter shall, as to admission charges and tax collection, be at all reasonable times subject to examination and audit by the clerk or his agent. (Ord. 3098 § 8, 1988)
3.18.110 Payment of tax upon transfer of business.
When any person required to pay tax under this chapter shall quit business or otherwise dispose of his or her business, any tax payable under this chapter shall become immediately due and payable and such persons shall immediately make a return and pay the tax due; and if such tax is not paid by such person within ten days from the date of such sale, exchange, or disposal, the purchaser or successor shall likewise thereupon become liable for the payment for the full amount of such tax plus accrued penalties. (Ord. 3098 § 11, 1988)
3.18.120 Delinquent payments—Penalty.
If payment of any tax due is not received by the clerk on or prior to the date that the same becomes due and payable under the provisions of this chapter, there shall be added to the tax a penalty of ten percent of the amount of the tax due; provided, that no such penalty shall be less than one dollar. (Ord. 3098 § 9, 1988)
3.18.130 Collection by civil action.
Any license fee or tax due and unpaid and delinquent under 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. Should the city be required to resort to civil action to collect such penalty, the taxpayer shall be required to reimburse the city for all costs and attorney’s fees made necessary by such action. (Ord. 3098 § 15, 1988)
3.18.140 Enforcement.
The city clerk or the city council shall have the power 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 levied in this chapter, and a copy of such rules and regulations shall be on file and available for public examination in the office of the city clerk. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter. (Ord. 3098 § 10, 1988)
3.18.150 Violation—Penalty.
Each violation of or failure to comply with the provisions of this chapter shall constitute a separate offense and shall subject the offender to a fine of not to exceed five hundred dollars. (Ord. 3098 § 13, 1988)
3.18.160 Severability.
The invalidity of any article, section, subsection, provision, clause, or portion thereof, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances. (Ord. 3098 § 14, 1988)