Laserfiche WebLink
for a period of five (5) years suitable records as may be necessary to determine the amount of any <br />tax for which he or she may be liable under the provisions of this ordinance. (Ord. 2016-003, 2016; <br />Ord. 2016-001, 2016) <br />3.22.100 Rules and regulations adopted by the County. <br />The county shall have the power to adopt rules and regulations not inconsistent with the terms of <br />this ordinance for carrying out and enforcing the payment, collection and remittance of the tax <br />levied by this ordinance and a copy of the rules and regulations shall be on file and available for <br />public examination at the Auditor’s Office. Failure or refusal to comply with any rules and regulations <br />shall be deemed a violation of this ordinance. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.110 Effective date. <br />This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board <br />of County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.120 Violation penalty. <br />In addition to civil penalties that may be imposed, it is a misdemeanor to violate any of the <br />provisions of this ordinance. Each person who violates or fails to comply with any of the provisions of <br />this ordinance, unless otherwise specified, shall be subject to criminal penalties of a fine not to <br />exceed five hundred dollars ($500) or imprisonment not to exceed ninety (90) days in jail, or to both <br />a fine and imprisonment. Each day a person shall continue to violate or fail to comply with the <br />provisions of this ordinance shall constitute a separate offense. (Ord. 2016-003, 2016; Ord. 2016-001, <br />2016) <br />3.22.130 Jurisdiction. <br />The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except <br />for incorporated areas of the County where the city or town has levied a similar tax within its <br />corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the <br />admission charge was paid within or without the geographical boundaries of Kittitas County so long <br />as the facilities, entertainment, recreation or amusement privileges derived from such admission <br />charge occurs in Kittitas County. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.140 Revenue from admissions tax. <br />The revenue from the admissions tax collected under this ordinance shall be deposited in the County <br />General Fund and distributed in the following manner: <br />a. The County Auditor shall retain funds as approved annually by the Board of County <br />Commissioners for expenses directly related to implementing and collecting the tax; then <br />b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be <br />dedicated for use by the Kittitas County Public Health Department; then <br />c. All taxes collected in addition to those in Sections 14 (a) and (b) shall be placed into the County <br />General Fund and allocated annually at the discretion of the Board of County Commissioners. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016)