Title 3 - REVENUE AND FINANCE >> Chapter 3.28 - ADMISSIONS TAX >>

Chapter 3.28 - ADMISSIONS TAX

Sections:

3.28.010 - Admissions tax levied.

3.28.020 - Determination of an admission.

3.28.030 - Responsibility for collection of tax.

3.28.040 - Monthly statement.

3.28.050 - Remittance.

3.28.060 - Owner responsibility.

3.28.070 - License required.

3.28.080 - Violation—Penalty.


3.28.010 - Admissions tax levied.

There is levied upon all admissions charged in the town that certain excise tax as hereinafter set out:

On single admissions of 10¢ or Under No tax

On admissions of 11¢ to 50¢ 1¢

On admissions of 51¢ to 75¢ 2¢

On all admissions over 75¢ 3¢

(Ord. 130 § 1, 1948)

3.28.020 - Determination of an admission.

In determining what shall be considered an admission, the following rules or definitions shall apply:

A.   Charges made by any bona fide club, lodge or association, for members only or for their invited guests, shall not be considered an admission unless tickets or admissions are sold to such invited guests.
B.   The purpose of such admission, whether for charitable, educational, nonprofit or profit purposes, shall not affect the responsibility and the liability of the collector of such admission to collect such tax.
C.   There shall not be included within the provisions of this chapter admissions charged by any club, lodge, association, group, school or school organization, when such admission is for the purpose of defraying the expenses of food or refreshments only that may be there served; but where such admissions are charged by such organizations to defray the costs of entertainment, or to provide profit over and above the cost of food actually served, such admission tax shall apply.

(Ord. 130 § 2, 1948)

3.28.030 - Responsibility for collection of tax.

Every person, group of persons, club, school, lodge, association or corporation who shall sell or cause to be sold admissions to any function shall be responsible for the collection of the admission tax herein provided for and the remission of such tax to the town as hereinafter provided.

(Ord. 130 § 3, 1948)

3.28.040 - Monthly statement.

Any such person or group of persons regularly engaged in charging admissions shall, monthly, by the fifteenth day of the ensuing month, submit to the town treasurer of the town of Naches a statement of all admissions charged by him or her or it for the preceding month, together with the remittance for such admission tax.

(Ord. 130 § 4, 1948)

3.28.050 - Remittance.

For any person or group of persons accepting occasional admissions, the tax to be collected thereon shall be remitted to the town treasurer with such report within forty-eight (48) hours after the conclusion of the entertainment or function for which such admissions were charged.

(Ord. 130 § 5, 1948)

3.28.060 - Owner responsibility.

In the case of any person, firm or organization not owning or leasing the building or premises within the town where such admissions are charged, the owner of such premises or land shall be personally responsible for the collection and remission to the town of such admission tax.

(Ord. 130 § 6, 1948)

3.28.070 - License required.

No person, firm, association, group of persons, lodge, club or corporation shall charge or collect admissions within the town without first having obtained a license so to do. The fee for such license shall be one dollar ($1.00) a year, and application therefor shall be made in writing to the town clerk, setting out such information as may by the clerk be required relative to the estimated number of such occasions where admissions are to be charged and the locations where such functions are to be held; provided, however, that such license shall not be required of any school district or school organization, but such exception shall not be construed as relieving such school district or organization from the payment of such admission taxes.

(Ord. 130 § 7, 1948)

3.28.080 - Violation—Penalty.

Any violation of this chapter shall constitute a misdemeanor, and for each violation thereof the punishment shall be a fine of not to exceed one hundred dollars ($100.00) or by imprisonment in the town jail for not to exceed thirty (30) days, or both.

(Ord. 130 § 9, 1948)