HomeMy WebLinkAboutOrd 2080 - Foster Golf Course Admissions and Entertainment Tax
Cover page to Ordinance 2080
The full text of the ordinance follows this cover page.
Ordinance 2080 was amended or repealed by the following
ordinances.
AMENDED REPEALED
Section(s) Amended Amended by Ord # Section(s) Repealed Repealed by Ord #
1
2730
2
2674, 2730
City of Tukwila
Washington
Ordinance No. 2080
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, AMENDING ORDINANCE NO. 1733 AND TMC
CHAPTER 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 EFFECTIVE DATE.
WHEREAS, the Foster Golf Course is a City -owned enterprise; 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 THE 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, 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 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 13TH DAY OF DECEMBER, 2004.
ATTEST/ AUTHENTICATED:
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c /9 L Jane E. Cantu, CMC, City Clerk
APPROVED AS TO FORM BY:
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eoftheyAy
Golf Course Tax 12/10/04 Page 2 of 2
Steven M. Mullet, Mayor
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
SUMMARY OF ORDINANCE
No. 2080
City of Tukwila, Washington
On December 13, 2004, the City Council of the City of Tukwila, Washington, adopted
Ordinance No. 2080, the main points of which are summarized by its title as follows:
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
AMENDING ORDINANCE NO. 1733 AND TMC CHAPTER 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
EFFECTIVE DATE.
The full text of this ordinance will be mailed upon request.
Approved by the City Council at a Special Meeting of December 13 2004.
Jane E. Cantu, CM'VI, City Clerk
Published Seattle Times: December 17, 2004
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