Chapter 3.14
ADMISSIONS TAX
Sections:
3.14.030 Collecting admission tax.
3.14.010 Levied.
There is hereby levied an excise tax upon those paying admission charges within the city of Tumwater, as defined herein, equal to five percent of the amount of said admission charges.
(Ord. O99-033, Added, 12/07/1999)
3.14.020 Definitions.
The term “admission charge” or “admission charges” shall, subject to the exclusions stated in this section, include the following:
A. A charge made for admission to places conducting events providing entertainment, recreation, or amusement, including charges made for season tickets or subscriptions.
B. “Place” or “places” includes, but is not limited to, theaters, dance halls, taverns, cabarets, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, skating rinks, circuses, sideshows, swimming pools, outdoor amusement parks, and such attractions as merry-go-rounds, ferris wheels, dodge’ems, roller coasters, observation towers, and private clubs.
C. A cover charge, or a charge made for the use of seats and tables reserved or otherwise, and other similar accommodations.
Neither the terms “admission charge” or “admission charges” nor any other provisions of this chapter shall apply to persons attending or paying admission to any activity of an elementary or secondary school, to activities which are intended to be primarily for the entertainment, recreation, or amusement of the students of an institution of higher education that is located in the city of Tumwater, nor to events where the net profits derived therefrom are devoted totally to charitable, educational, or public service purposes.
(Ord. O99-033, Added, 12/07/1999)
3.14.030 Collecting admissions tax.
The person, firm, or corporation collecting said admission charges shall be responsible for the payment of the admission tax imposed herein to the city. Said person, firm or corporation may, at its election, add such tax to the admission charge otherwise levied, and after collection of the same, remit to the city as provided herein or, may absorb said tax in whole or in part. The election by said person, firm, or corporation shall not in any manner relieve its responsibility for payment of said tax to the city.
(Ord. O2001-015, Amended, 12/03/2002; Ord. O99-033, Added, 12/07/1999)
3.14.050 Violations.
Any person, firm, or corporation required by this chapter to report and pay said tax to the city who shall fail or refuse to make the tax return or shall refuse to pay the tax when due, or who shall make any false statement or representation in or in connection with such tax return, or shall otherwise violate or refuse to comply with this chapter, shall be guilty of a misdemeanor.
(Ord. O99-033, Added, 12/07/1999)
3.14.060 Administration.
The finance director is authorized to adopt and enforce such rules and regulations for the proper administration of this chapter as shall be necessary, and it shall be a violation of this chapter to violate or fail to comply with any such rule or regulation lawfully promulgated hereunder.
(Ord. O99-033, Added, 12/07/1999)