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4 <br />3.22.080 Successor to Business <br />Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose <br />of his or her business, any admissions tax payable shall immediately become due and payable, and if such <br />tax is not paid by such person within ten (10) days from the date of such sale, exchange or disposal of the <br />business, the purchaser or successor shall also become liable for the payment of the full amount of such <br />tax plus accrued penalties. <br />3.22.090 Recordkeeping <br />It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve for a <br />period of five (5) years suitable records as may be necessary to determine the amount of any tax for which <br />he or she may be liable under the provisions of this ordinance. <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 this <br />ordinance for carrying out and enforcing the payment, collection and remittance of the tax levied by this <br />ordinance and a copy of the rules and regulations shall be on file and available for public examination at <br />the Auditor’s Office. Failure or refusal to comply with any rules and regulations shall be deemed a <br />violation of this ordinance. <br />3.22.110 Effective Date <br />This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board of <br />County Commissioners. <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 provisions of <br />this ordinance. Each person who violates or fails to comply with any of the provisions of this ordinance, <br />unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed five hundred <br />dollars ($500) or imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. <br />Each day a person shall continue to violate or fail to comply with the provisions of this ordinance shall <br />constitute a separate offense. <br />3.22.130 Jurisdiction <br />The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for <br />incorporated areas of the County where the city or town has levied a similar tax within its corporate <br />limits. The admissions tax levied and imposed by this ordinance shall be payable where the admission <br />charge was paid within or without the geographical boundaries of Kittitas County so long as the facilities, <br />entertainment, recreation or amusement privileges derived from such admission charge occurs in Kittitas <br />County. <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 Commissioners <br />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 />3.22.150 Severability <br />If any provision of this ordinance or its application to any person or circumstances is held invalid, the <br />remainder of the ordinance or the application of the provision to other persons or circumstances is not <br />affected.