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3 <br />3.22.050 Collection and Payment <br />(a) Any person, including any municipal or quasi-municipal corporation, who receives any payment for <br />admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from <br />the person making the admission payment and shall remit the same as provided for in this section. The <br />tax imposed under this ordinance shall be deemed to be held in trust by that person required to collect the <br />tax until it is paid to the County as herein provided. Any person required to collect the tax imposed under <br />this ordinance who fails to collect the same, or having collected the same, fails to remit the same, to the <br />County in the manner prescribed by this ordinance, whether such failure be the result of his or her own act <br />or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the <br />County for the amount of such tax, and shall, unless remittance is made as required in this section, be <br />guilty of a violation of this ordinance. The tax imposed shall be collected at the time admission charge is <br />paid by the person seeking admission to any place and shall be reported and remitted by the person <br />receiving the tax to the Treasurer in quarterly installments on or before the last day of the month next <br />succeeding the end of the quarterly period in which the tax is collected or received. The county may <br />extend the time for making and filing the return and remittance of the tax for a period not to exceed thirty <br />(30) days. Payment or remittance of the tax collected may be made by check, unless payment or <br />remittance is otherwise required by the county. Checks should be made payable to the Kittitas County <br />Treasurer. Payment by check shall not relieve the person collecting the tax from liability for payment and <br />remittance of the tax unless the check is honored and in the full and correct amount. Any person <br />receiving any payment for admissions shall make out a return upon such forms providing the information <br />the county may require. Whenever any person makes an admission charge which is subject to the law <br />levied in this ordinance, and the same is of a transitory or temporary nature, of which the county shall be <br />the judge, the county shall require the report and remittance of the admissions tax immediately upon the <br />collections of the tax at the conclusion of the performance or exhibition, or at the conclusion of a series of <br />performances or exhibitions, or at such other time as the county shall determine. The Treasurer may <br />require the person owing the tax to the County under this ordinance to deposit a sum of money or bond in <br />advance of any performance, show or amusement. This deposit or bond shall be returned upon the <br />faithful compliance with the provisions of this ordinance. <br />(b) Failure to comply with any requirements of the county as to reporting and remitting the tax shall be a <br />violation of this ordinance. <br />(c) The books, records and accounts of every person collecting a tax levied in this ordinance shall, as to <br />admission charges and tax collections, be subject to examination and audit by the Auditor at all <br />reasonable times. <br />3.22.060 Penalty for Late Payment <br />(a) If payment of any tax due under this ordinance is not received by the Treasurer by the last day of the <br />month in which the tax was due, there shall be added to such tax a penalty of fifteen percent (15%) of the <br />tax due. <br />(b) The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed <br />and these shall become due and payable within thirty (30) days from the date of such notice. <br />(c) In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all taxes <br />due for each thirty day period or portion thereof that such amounts are past due. <br />(d) Failure to make payment in full of all tax amounts and penalties within sixty (60) days following the <br />day the tax amount initially became due shall be a civil and/or criminal violation of this section. <br />3.22.070 Registration <br />Any person conducting or operating any activity for which an admission charge is made shall register <br />with the Auditor.