HomeMy WebLinkAboutOrd 1700 - Admissions Tax (Repealed by Ord 1733) -Si
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61 Washington
Ordinance No. ZOO
AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF TUKWILA, WASHINGTON, AMENDING
ORDINANCE NO, 1657, SECTIONS 4a., 4c., AND 5a. TO
CHANGE THE FILING OF ADMISSIONS TAX
RETURNS AND REMITTANCE DUE DATES AND
ANNUAL CERTIFICATE OF REGISTRATION
UPDATES; AND ESTABLISHING AN EFFECTIVE
DATE.
WHEREAS, the City Council established an Admissions Tax per Ordinance No.
1657, and
WHEREAS, the City Council desires to allow sufficient time for remittance
returns to be prepared, and
WHEREAS, the City desires that the annual renewal process requirements be
streamlined;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, DO HEREBY ORDAIN AS FOLLOWS:
Section 1. Section 4a. and Section 4.c. of Ordinance No. 1657 is hereby amended
to read as follows:
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.
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.
Section 2. Section 5.a. of Ordinance No. 1657 is hereby amended to read as
follows:
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.
Section 3. 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 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 (5) days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF TH CITY OF TUKW� A, WASHINGTON,
at a Regular Meeting thereof this /g day of
1994.
ATTEST/AUTHENTICATED:
E. Cantu, City Clerk
APPROVED AS TO FORM
OFFICE OF THE CITY ATTORNEY:
BYCX(.47 /P4i
FILED WITH THE CITY CLERK: 7-7 V 9V
PASSED BY THE CITY COUNCIL: y /jr, 5 t,
PUBLISHED: Z 6 9 ..�G
EFFECTIVE DATE: 3-
ORDINANCE NO.: 7 a 0
admista2 4/13/94
Jo W. Rants, Mayor