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Home My WebLink AboutSpecial 2004-12-13 Item 6 - Ordinance - Eliminate 2005-2007 Admissions Tax on Foster Golf Course Fees :t; '14; COUNCIL AGENDA SYNOPSIS la/ f 4 \Z�' Initials ITEM NO. (�11, ti� Meeting Date 1 Prepared by Mayor's review 1 Council review t i ll\ l I 12/13/04 1 KAF 1 I I 1s,., 1908 i 1 1 I ITEM INFORMATION 1 CAS NUMBER: 04-173 I ORIGINAL AGENDA DATE: 12/13/04 AGENDA ITEM TITLE Admission Tax Ordinance Amendment CATEGORY Discussion Motion Resolution Egi Ordinance Bid Award Public Hearing Other Mtg Date Mtg Date Mtg Date Mtg Date 12/13/04 Mtg Date Mtg Date Mtg Date SPONSOR Council Mayor Adm Svcs DCD Egi Finance Fire Legal P&R Police PW SPONSOR'S The Foster Golf Course Budget is currently facing a shortfall. To assist in alleviating SUMMARY cash flow the Admissions Tax paid by the Golf Course will be forgiven for 2005 -2007 REVIEWED BY COW Mtg. CA &P Cmte F &S Cmte Transportation Cmte Utilities Cmte Arts Comm. Parks Comm. Planning Comm. DATE: RECOMMENDATIONS: SPONSOR /ADMIN. Approve as submitted COMMIrI'EE Community Affairs approved T IKPAMIIF..{UND S UR,C...:E'I EXPENDITURE REQUIRED AMOUNT BUDGETED APPROPRIATION REQUIRED Fund Source: THIS ACTION WILL REDUCE THE GENERAL FUND REVENUES BY APPROXIMATELY $50,000 AND AN EQUIVALENT $50,000 IN EXPENDITURE SAVINGS IN THE GOLF COURSE FUND. Comments: 'MTG TE I I= a 7 i RECORD OF COUNCIL ACTION.: r.. Dec. 13, 20041 MTG DATE 4 i ,A ATTACHMENTS 12/13/04 Draft proposed ordinance containing one strike through in Section 3.20.010 (3). Proposed ordinance final format. .- -. u --" Mill? C'J ... . . AN ORDINANCE OF THE \....lJ. f COUNCIL OF THE CITY OF TUKWlLA, WASHINGTON, AMENDING ORDINANCE NO. 1733 AND TMC CHAPfER 3.20, "ADMISSIONS AND ENTERTAINMENT TAX", TO FOREGO COLLECTION OF ADMISSIONS TAX ON FOSTER GOLF COURSE REVENUES FOR A PERIOD OF THREE YEARS BEGINNING JANUARY 1, 2005; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN ~1'1'~\...u. VB DATE. WHEREAS, the Foster Golf Course is a City-owned en~c~ y~~e; and WHEREAS, Tukwila's City Council has determined that Foster Golf Course requires financial relief due to the impact of the construction project in 2003/2004; and WHEREAS, the City Council has deemed it necessary to forego collection of golf course admissions taxes for a period of three years; NOW, THEREFORE, THE CITY COUNCIL OF l.tt~ CITY OF TUKWILA, WASHINGTON, DO ORDAIN AS FOLLOWS: Section 1. Ordinance No. 1733, as codified at TMC 3.20.010, "Admissions Charge- Definitions," is hereby amended to read as follows: 3.20.010 Admissions Charge - Definitions "Admissions charge," in addition to its usual meaning, shall include but not be limited to the following: 1. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations. .. 2. A charge made for rental or use of equipment or facilities for purposes of entertainment or amusement and, where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which general admissions is charged, the combined charge shall be considered as the admissions charge. .":.. .:'. 3. . A charge made for entertainment activities or admissions to any theater, dance hall, cabaret, adult entertainment cabaret, ge1...~ ::::::::::::), private club, auditorium, circus, side show, outdoor amusement park or any similar place; and includes equipment to which persons are admitted for purposes of entertainment such as merry-go-rounds, Ferris wheels, dodge lems, roller coasters, go-carts and other rides, whether such rides are restricted to tracks or not. 4. A sum or money referred to as a "donation" which must be paid before entrance is allowed. 5. "Admissions charge" does not include public school activities and other non- profit endeavors. Golf Course Tax 12/10/04 Page 1 of2 Section 2. Admissions tax waived. The City of Tukwila will forego collection of admissions tax from Foster Golf Course for a period of three years, beginning January 1, 2005. Section 3. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Meeting thereof this day of . 2004. Al H~:;'I! AUTHENTICATED: Steven M. Mullet, Mayor Jane E. Cantu, CMC, City Clerk APPROVED AS TO FORM BY: Filed with the City Clerk: Passed by the City Council: Published: Effective Date: Ordinance Number: Office of the City Attorney Golf Course Tax 12/10/04 Page 2 of 2 City of Tukwila Washington Ordinance No. AN ORDINANCE OF THE Li1 -{ COUNCIL OF THE Li1 -{ OF TUKWILA, WASIDNGTON, AMENDING ORDINANCE NO. 1733 AND TMC ClIAJ:' u,"- 3.20, "ADMISSIONS AND ENTERTAINMENT TAX", TO FOREGO COLLECTION OF ADMISSIONS TAX ON FOSTER GOLF COURSE REVENUES FOR A PERIOD OF THREE YEARS BEGINNING JANUARY 1, 2005; PROVIDING FOR. SEVERABILI1Y; AND ESTABLISIDNG AN EFFELll VB DATE. WHEREAS, the Foster Golf Course is a City-owned en;"'~ .I:'~~se; and WHEREAS, Tukwila's City Council has dl:.;"'~...ined that Foster Golf Course requires financial relief due to the impact of the construction project in 2003/2004; and' WHEREAS, the City Council has deemed it necessary to forego collection of golf course admissions taxes for a period of three ye~s; NOW, THEREFORE, THE CITY COUNCIL OF THE LU t OF TUKWILA, WASIDNGTON, DO ORDAIN AS FOLLOWS: Section 1. Ordinance No. 1733, as codified at TMC 3.20.010, "Admissions Charge - Definitions," is hereby amended to read as follows: 3.20.010 Admissions Charge - Definitions "Admissions charge," in addition to its usual meaning, shall include but not be limited to the following: 1. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations. 2 A charge made for rental or use of equipment or facilities for purposes of en;"'~ ~inment or amusement and, where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which general admissions is charged, the combined charge shall be considered as the admissions charge. 3. A charge made for en;"'~ ~ent activities or admissions to any theater, dance hall" cabaret, adult en;,.,.~inment cabaret, private club, auditorium, circus, side show, outdoor amusement park or any similar place; and includes equipment to which persons are admitted for purposes of entertainment such as merry-go-rounds, Ferris wheels, dodge 'ems, roller coasters, go-carts and other rides, whether such rides are restricted to tracks or not 4. A sum or money referred to as a "donation" which must be paid before entrance is allowed. 5. "Admissions charge" does not include public school activities and other non- profit endeavors. Golf Course Tax 12/10/04 Page 1 of 2 .::....... ;}:. . ;--/ Section 3. Severability. If any section, subsection, paragraph, sentence, clause or phrase of this ordinance or its application to any person or situation should be held to be invalid or unconstitutional for any reason by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of the remaining portions of this ordinance or its application to any other person or situation. Section 4. Effective Date. This ordinance or a summary thereof shall be published in the official newspaper of the City, and shall take effect and be in full force five days after passage and publication as provided by law. PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, at a Special Meeting thereof this day of . 2004. ATTEST! AUTHENTICATED: Office of the City Attorney Steven M. Mullet;, Mayor Filed with the City Oerk: Passed by the City Council: Published: Effective Date: Ordii1ance Number: Jane E. Cantu, CMC, City Oerk APPROVED AS TO FORM BY: .' ..... .. , .' .. ,.. Golf Course Tax 12/10/04 Page 2 of 2