Draft Amendment to Admissions Tax-V6

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c. The admissions tax imposed by this ordinance shall not apply to any portion of an admission charge which is designated for donation to a nonprofit organization as defined in this chapter, provided: to otherwise qualify for this exemption, the natural or corporate person charging admission to any place must: obtain advanced, written approval from the legislative authority of the county; clearly identify the portion of the admission charge designated as a donation on the face of the ticket; and, provide the Treasurer Auditor with sufficient documentation, including books, records and/or accounts, to clearly establish donated amounts collected and delivered to the nonprofit organization, by December 31st of each year. d. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid by contestants in order to participate in an event or activity, if the charge or fee paid is actually used to fund cash payouts to the contestants. Any portion of such charge or fee that is not used to fund cash payouts to the contestants is still subject to the admissions tax. This exemption does not apply to charges or fees paid by spectators to the event or activity, even if such charge or fee is used to fund cash payouts. e. The admission tax imposed by this ordinance shall not apply to a charge or fee paid to participate in a private event or activity as defined in Section 3.22.010The admissions tax imposed by this ordinance shall not apply to a charge or fee paid to participate in or attend: weddings, graduation parties, birthday parties, family reunions, or corporate gatherings where the attendees are employees or other close affiliates of the corporation. This exemption only applies to the portion of the charge or fee used to cover the cost of the event or activity. This exemption does not apply to: 1) businesses; 2) any event or activity that is publicly advertised and open to the general public; or 3) any event or activity listed in Section 3.22.020(a). (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.040 Price to show on ticket. Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Auditor to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admission price, admissions tax imposed by this ordinance, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is toshall be taken up by the management of the place to which admission is gained, and such part of the ticket must also be kept and preserved by management for a period of five (5) years, as provided for by KCC 3.22.090. The admissions tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must also be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows: Admission charge . . . . . . . . . . . . . . . County admissions tax . . . . . . . . . . . . Total price . . . . . . . . . . . . . . . . . (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.050 Collection and payment.