Chapter 3.45
ADMISSIONS TAX
Sections:
3.45.040 Price to show on ticket.
3.45.050 Collection and payment.
3.45.060 Penalty for late payment.
3.45.080 Successor to business.
3.45.100 Rules and regulations adopted by clerk.
3.45.010 Definitions.
For purposes of this chapter, words and phrases shall have the following meanings:
A. “Admissions charge,” in addition to its usual and ordinary meaning, includes but shall not be limited to a charge made for season tickets or subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where 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 an admissions charge. A donation for admittance shall also be deemed an admissions charge. “Admissions charge” includes any money paid within or without the city of Roslyn for any of the kinds of admissions charges defined herein so long as the facilities, entertainment, recreation or amusement privileges derived from such admissions charge occurs in the city of Roslyn.
B. “Clerk” means the Roslyn city clerk’s office.
C. “City” means the city of Roslyn, Kittitas County, state of Washington.
D. “Nonprofit organization” means any organization organized and operated for charitable, education or other purposes which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.
E. “Person” means any individual, receiver, assignee, firm, partnership, joint stock company, association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit or otherwise.
F. “Place” means and includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, sideshows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation areas, bowling alleys and golf courses. [Ord. 673, 1990; Ord. 650 § 1, 1989.]
3.45.020 Imposition.
A. There is levied and imposed upon any person (including children, without regard to age) who pays an admissions charge to any place not exempted in RMC 3.45.030, including persons who are admitted at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations, a tax which shall be in the amount of five percent of the admissions charge.
B. No admissions tax shall be levied on any person who is admitted free of charge and from whom no compensating payment is obtained. The tax on reduced admissions charges shall be charged on such reduced charge and not on the regular admissions charge.
C. There is levied and imposed upon any person (including children, without regard to age) who pays for the permanent, yearly or seasonal use of any boxes, seats, access or admission to or in any place for which an admissions charge is made a tax which shall be in the amount of five percent of the admissions charge. [Ord. 673, 1990; Ord. 650 § 2, 1989.]
3.45.030 Exemptions.
A. For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, certain participatory athletic or sporting events are exempted from this chapter. This exemption shall apply to participants of archery, batting cages, billiards, shuffleboard, darts, gun clubs, softball, campgrounds, guest ranches, dogsled races, snowmobile races, ski rentals, ski equipment rentals, snow recreation equipment rentals and swimming. This exemption shall not apply to spectators at athletic or sporting events who pay an admissions charge. This exemption shall not apply to bowling or golf. This exemption shall not apply to ski lift tickets or snow tubing area admissions.
B. This exemption does not apply to fairs, rodeos or circuses. This exemption does not apply to any concert, musical event, play or live performance that is organized, promoted or sponsored by any nonprofit organization whose primary purpose is not to organize, promote or sponsor concerts, musical events, plays or live performances.
C. The admissions tax imposed by this chapter shall not apply to any person paying an admission to any event sponsored or conducted by an elementary or secondary school. For purposes of this chapter, “elementary” or “secondary” schools means schools enrolling students in grades kindergarten through 12. [Ord. 673, 1990; Ord. 650 § 3, 1989.]
3.45.040 Price to show on ticket.
Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be furnished to the person paying such charge unless written approval has been obtained from the clerk to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admissions price, admissions tax imposed by this chapter, and total price at which every such 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. The admissions tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket office which breaks down the admissions charge as follows:
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Admissions charge |
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City admissions tax |
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Total price |
[Ord. 673, 1990; Ord. 650 § 4, 1989.]
3.45.050 Collection and payment.
A. Any person, including any municipal or quasi-municipal corporations, who receives 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 admissions payment and shall remit the same as provided for in this section. The tax imposed under this chapter shall be deemed to be held in trust by that person required to collect the tax until it is paid to the city 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 city in the manner prescribed by this chapter, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless remittance is made as required in this section, be guilty of a violation of this chapter. The tax imposed shall be collected at the time the admissions 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 on or before the fifteenth day of the month next succeeding the end of the quarterly period on which the tax is collected or received. The clerk may extend the time for making and filing the return and remittance of the tax for a period not to exceed 30 days. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the clerk. Checks should be made payable to the city of Roslyn. Payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and in the full and correct amount. Any person receiving any payment for admissions shall make out a return upon such forms providing whatever information the clerk may require. Whenever any person makes an admissions charge which is subject to the tax levied in this chapter, and the same is of a transitory or temporary nature, of which the clerk shall be the judge, the clerk shall require the report and remittance of the admissions tax immediately upon the collections of the tax at the conclusion of the performance or exhibition, or at the conclusion of a series of performances or exhibitions, or at such other time as the clerk shall determine. The clerk may require the person owing the tax to the city under this chapter to deposit a sum of money or bond in advance of any performance, show or amusement. This deposit or bond shall be returned upon the faithful compliance with the provisions of this chapter.
B. Failure to comply with any requirements of the clerk as to reporting and remitting the tax shall be a violation of this chapter.
C. The books, records and accounts of every person collecting a tax levied in this chapter shall, as to admissions charges and tax collections, be subject to examination and audit by the clerk at all reasonable times. [Ord. 673, 1990; Ord. 650 § 5, 1989.]
3.45.060 Penalty for late payment.
A. If payment of any tax due under this chapter is not received by the clerk by the last day of the month in which the tax was due, there shall be added to such tax a penalty of 15 percent of the tax due.
B. The clerk shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within 10 days from the date of such notice.
C. In addition to this penalty, the clerk may charge the taxpayer interest of one percent of all taxes due for each 30-day period or portion thereof that such amounts are past due.
D. Failure to make payment in full of all tax amounts and penalties within 60 days following the day the tax amount initially became due shall be a civil and/or criminal violation of this section. [Ord. 673, 1990; Ord. 650 § 6, 1989.]
3.45.070 Registration.
Any person conducting or operating any activity for which an admissions charge is made shall register with the clerk. [Ord. 673, 1990; Ord. 650 § 7, 1989.]
3.45.080 Successor to business.
Whenever any person required to pay a tax under this chapter shall quit business or otherwise dispose of his or her business, any admissions tax payable shall immediately become due and payable, and, if such tax is not paid by such person within 10 days from the date of such sale, exchange or disposal of the business, the purchaser or successor shall also become liable for the payment of the full amount of such tax plus accrued penalties. [Ord. 673, 1990; Ord. 650 § 8, 1989.]
3.45.090 Recordkeeping.
It shall be the duty of every person liable for any tax imposed by this chapter to keep and preserve for a period of five years suitable records as may be necessary to determine the amount of any tax for which he or she may be liable under the provisions of this chapter. [Ord. 673, 1990; Ord. 650 § 9, 1989.]
3.45.100 Rules and regulations adopted by clerk.
The clerk 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 by this chapter, and a copy of the rules and regulations shall be on file and available for public examination at the clerk’s office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter. [Ord. 673, 1990; Ord. 650 § 10, 1989.]
3.45.110 Effective date.
The ordinance codified in this chapter shall become effective on January 1, 1990, against all persons except those persons required to collect the admissions tax from bowling activities, from ski resort activities and from snow recreation activities, excepting snow tube admissions. The ordinance codified in this chapter becomes effective against snow tube admissions on January 1, 1990. The ordinance codified in this chapter becomes effective against persons required to collect the admissions tax from bowling activities, ski resort activities and snow recreation activities, excepting snow tube admissions, on June 1, 1990. [Ord. 673, 1990; Ord. 650 § 11, 1989.]
3.45.120 Violation – Penalty.
In addition to civil penalties that may be imposed, it is a misdemeanor to violate any of the provisions of this chapter. Each person who violates or fails to comply with any of the provisions of this chapter, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed $500.00 or imprisonment not to exceed 90 days in jail, or to both a fine and imprisonment. Each day any person shall continue to violate or fail to comply with the provisions of this chapter shall constitute a separate offense. [Ord. 673, 1990; Ord. 650 § 12, 1989.]
3.45.130 Jurisdiction.
The admissions tax enacted by this chapter shall be imposed in all areas of the city of Roslyn. The admissions tax levied and imposed by this chapter shall be payable where the admissions charge was paid within or without the geographical boundaries of the city of Roslyn so long as the facilities, entertainment, recreation or amusement privileges derived from such admissions charge occurs in the city of Roslyn. [Ord. 673, 1990; Ord. 650 § 13, 1989.]
3.45.140 Revenue from admissions tax.
Repealed by Ord. 1067. [Ord. 673, 1990; Ord. 650 § 14, 1989.]
3.45.150 Severability.
If any provision of this chapter or its application to any person or circumstances is held invalid, the remainder of the ordinance or the application of the provision to other persons or circumstances is not affected. [Ord. 673, 1990; Ord. 650 § 15, 1989.]