Chapter 5.40
ADMISSIONS TAX
Sections:
5.40.020 Payment – Production for inspection of books of record.
5.40.030 Penalties for false reporting and/or failing to report.
5.40.010 Levied.
There is levied an admission tax of one cent on every 20 cents or fraction thereof or any admission paid for nonschool-sponsored activities conducted at any pavilion, theater, dancehall, amphitheater, private club, auditorium, stadium, athletic pavilion or field, baseball or athletic park, circus, sideshow, outdoor amusement park or any similar place to include all activities conducted at the Washington State Fairgrounds other than the Washington State Fair. The admission tax for the Washington State Fair, an annual agricultural fair, shall be by negotiation between the Washington State Fair Association and the city; provided, that if there is not a negotiated admission tax, then the tax levied shall be one cent on every 20 cents or fraction thereof and of any admission paid. Notwithstanding any other provision herein, this tax shall not apply to activities conducted by nonprofit organizations as defined in PMC 5.04.020. (Ord. 3167 § 1, 2018; Ord. 2232 § 5, 1990; Ord. 2128 § 1, 1987; Ord. 1999 § 1, 1983; Ord. 1883 § 1, 1981; Ord. 1191 § 1, 1953).
5.40.020 Payment – Production for inspection of books of record.
The tax, with the exception of the movie theater tax, which is payable monthly, is payable upon the conclusion of the taxable event or occurrence. The tax is payable to the city and the city finance director may require the production for inspection of such books of record as are deemed necessary to determine the amount of such tax. (Ord. 1999 § 2, 1983; Ord. 1191 § 2, 1953).
5.40.030 Penalties for false reporting and/or failing to report.
The officers, directors and managers of any organization which operates an activity subject to the provisions of PMC 5.40.010, and who fails or refuses to pay the tax levied as provided in PMC 5.40.020 or who knowingly fails to file and/or falsify any statements required by this chapter shall be held, jointly and severally, financially liable and, in addition shall be held individually guilty of a misdemeanor and upon conviction shall be punished by imprisonment in the city jail for not more than six months or by a fine of not more than $500.00 or by both such fine and imprisonment. Each failure to pay or report or each such falsification shall be considered a separate offense.
In addition to the above stated criminal penalties, the failure to pay, report or otherwise render such payment to the city when due, shall result in a penalty of five percent of the tax due, per month or portion thereof, until paid. (Ord. 2232 § 6, 1990).