The URL can be used to link to this page

Home My WebLink AboutOrd 1733 - Entertainment Activities Admissions Tax Cover page to Ordinance 1733 The full text of the ordinance follows this cover page. Ordinance 1733 was amended or repealed by the following ordinances. AMENDED REPEALED Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord # 3, 4, 5 2730 2080 2 2674 1, 2, Retitle chapter 2730 Cover page to Ordinance 1733 The full text of the ordinance follows this cover page. Ordinance 1733 was amended or repealed by the following ordinances. AMENDED REPEALED Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord # 2080 2 2674 1, 2 and Retitle chapter 2730 i (I) •, =J, City of Tukwila Washington Ordinance No. / 733 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, REGARDING AN ADMISSIONS TAX FOR VARIOUS ENTERTAINMENT ACTIVITIES; REPEALING ORDINANCES NO. 1657 AND 1700; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City Council established an Admissions Tax per Ordinance No. 1657, and WHEREAS, the City Council passed Ordinance No. 1700 to amend the time allowed for preparation of returns and the annual renewal process requirements, and WHEREAS, the City Council desires to remove bowling alleys from the admission tax provisions; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON, DO HEREBY ORDAIN AS FOLLOWS: Section 1. Admission Charge - Definitions. "Admission charge," in addition to its usual meaning, shall include but not be limited to the following: a. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations. b. 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 admission is charged, the combined charge shall be considered as the admission charge. c. A charge made for entertainment activities or admission to any theater, dance hall, cabaret, adult entertainment cabaret, golf course, 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. d. A sum or money referred to as "a donation" which must be paid before entrance is allowed. e. "Admission charge" does not include public school activities and other non - profit endeavors. Section 2. Admissions Tax Levied. There is hereby levied a five percent tax on admissions for entertainment purposes in the City of Tukwila. Such tax is to continue indefinitely or until amended or repealed by the City Council. Section 3. Determination of Amount and Penalties a. The tax here imposed shall be in the amount of five percent on each admission or entertainment charge. b. Cabarets and similar places. The admission charge to any cabaret, adult entertainment cabaret, private club conducting cabaret activities, or any similar place of entertainment is deemed to be the total amount charged as an admission charge, a cover charge, and /or a charge made for the use of seats and tables reserved or otherwise, and other similar accommodations. A minimum drink or participation cost in lieu of a cover charge is deemed a taxable event. c. Signs posted. Whenever a charge is made for admission to any place, a sign shall be posted in a conspicuous place on the entrance or ticket office stating that a five percent city admission tax is included in the admission charge. Section 4. Collection - Remittance to Finance Director a. The tax imposed hereunder shall be collected from the person paying the admission charge at the time the admission charge is paid and such taxes shall be remitted by the person collecting the tax to the Finance Director in monthly remittances on or before the last day of the month succeeding the end of the monthly period in which the tax is collected or received and accompanied by such reports as the Finance Director shall require. b. Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Finance Director 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 Finance Director with a remittance for the amount; provided, that the Finance Director may at his 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. c. If the return provided for herein is not made and transmitted and the tax is not collected and remitted to the City by the last day of the month succeeding the end of the month in which the tax was collected, the Finance Director shall add a penalty of ten percent of the tax per month or fraction thereof for each month overdue, which shall be added to the amount of the tax due, and remitted in the same manner. d. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the Finance Director shall be the judge, may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions. e. Every person liable for the collection and payment of the tax imposed by this ordinance shall keep and preserve for a period of five years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this ordinance, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the Finance Director or his duly authorized agent. Section 5. Application and Reporting a. Any person conducting or operating any place for entrance to which an admission charge is made shall procure from the City an annual certificate of registration, the fee for which shall be one dollar, and shall be posted in a conspicuous place where tickets of admission are sold or the activity occurs. Annual renewals will be provided without a fee. b. The applicant for a certificate of registration shall furnish the Finance Director with the application, with the name and address of the owner, lessee or the custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified of the issuance of such certificate and of his joint liability for collection and remittance of such tax. c. The Finance Director shall have the power to adopt rules and regulations not inconsistent with the terms of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of the rules and regulations shall be on file and available for public examination in the City Clerk's office. ADMISTAX.DOC 4/7/95 2 Section 6. Violations a. Violation a misdemeanor. Each violation of or failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor. b. Collection of tax by civil action. Any fee or tax due and unpaid and delinquent under this ordinance and all penalties thereon, may be collected by civil action, which remedies shall be in addition to any and all other existing remedies. c. Violators designated. Any person who directly or indirectly performs or omits to perform any act in violation of this ordinance, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is and shall be a principal under the terms of this ordinance and may be proceeded against as such. Section 7. Severability. If any section, sentence, clause or phrase of this ordinance should be held to be invalid or unconstitutional by a court of competent jurisdiction, such invalidity or unconstitutionality shall not affect the validity or constitutionality of any other section, sentence, clause or phrase of this ordinance. Section 8. 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 (5) days after passage and publication as provided by law. PASSED BY THE CITY COUNCII OF THE CITY OF TUKWILA, WASHINGTON, at a Regular Meeting thereof this 7 z71 day of ,1995. ATTEST /AUTHENTICATED: d at..az,&/ e E. Cantu, City Clerk v APPROVED AS TO FORM OFFICE OF THE CITY ATTORNEY: By C7 c FILED WITH THE CITY CLERK: Sl PASSED BY THE CITY COUNCIL: 7 PUBLISHED: y- o Z —9.5 9 .5 EFFECTIVE DATE: ORDINANCE NO.: 73 3 \ay( a) /64dd; W. Rants, Mayor ADMISTAX.DOC 4/7/95 3 Published Seattle Times: 4 916 SUMMARY OF ORDINANCE NO. 17.33 AN ORDINANCE OF THE CITY OF TUKWILA, WASHINGTON, REGARDING AN ADMISSIONS TAX FOR VARIOUS ENTERTAINMENT ACTIVITIES; REPEALING ORDINANCES NO. 1657 AND 1700; PROVIDING FOR SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE. On 4'/l— 95 the City Council of the City of Tukwila passed Ordinance No. 733 removing bowling alleys from the admission tax provisions; providing for severability, and establishing an effective date. The full text of this ordinance will be mailed without charge to anyone who submits a written request to the City Clerk of the City of Tukwila for a 1-17-9. c opy of the text. APPROVED by the City Council at its meeting of E. Cantu, City Clerk