Draft Amendment to Admissions Tax-V6

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c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all taxes due for each thirty day period or portion thereof that such amounts are past due. d. Failure to make payment in full of all tax amounts and penalties within sixty (60) days following the day the tax amount initially became due shall be a civil and/or criminal violation of this section. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.070 Registration. Any person conducting or operating any activity for which an admission charge is made shall register with the Auditor on the Auditor’s admissions tax website: www.co.kittitas.wa.us/admissions/. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.080 Successor to business. Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose of his or her business, any admissions tax payable shall immediately become due and payable, and if such tax is not paid by such person within ten (10) days from the date of such sale, exchange or disposal of the business, the purchaser or successor shall also become liable for the payment of the full amount of such tax plus accrued penalties. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.090 Recordkeeping. It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve for a period of five (5) years suitable records as may be necessary to determine the amount of any tax for which he or she may be liable under the provisions of this ordinance. Any taxpayer who fails to comply with the requirements of this section is forever barred from questioning, in any court action or proceedings, the correctness of any assessment of taxes made by the County based upon any period for which such suitable records have not been so kept and preserved. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.100 Rules and regulations adopted by the County. The county shall have the power to adopt rules and regulations not inconsistent with the terms of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax levied by this ordinance and a copy of the rules and regulations shall be on file and available for public examination at the Auditor’s Office. The Auditor is specifically authorized to create processes, procedures, or forms necessary to accurately audit, collect, or appeal the taxes authorized by this chapter. Failure or refusal to comply with any rules and regulations shall be deemed a violation of this ordinance. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.110 Effective date. This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board of County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) 3.22.120 Violation penalty. In addition to civil penalties that may be imposed, it is a misdemeanor to violate any of the provisions of this ordinance. Each person who violates or fails to comply with any of the provisions of