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this ordinance, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed five hundred dollars ($500) or imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. Each day a person shall continue to violate or fail to comply with the provisions of this ordinance shall constitute a separate offense. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />a. The tax imposed under this ordinance shall be deemed to be held in trust by that person required to collect the tax until it is paid to the County as herein provided. It is a misdemeanor for any person receiving payment of the tax and appropriating or converting the same to his or her own use or to any use other than the payment of the tax as provided in this ordinance to the extent that the amount of such tax is not available for payment on the due date for filing returns as provided in this ordinance. In addition to civil penalties that may be imposed, each person found guilty of violating the provisions of this subsection, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed one thousand dollars ($1000) or imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. b. Any person required to collect the tax imposed under this ordinance who fails to collect the same, or having collected the same, fails to remit the same, to the County in the manner prescribed by this ordinance, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the County for the amount of such tax, and shall, unless remittance is made as required in this section, be guilty of a violation of this ordinance. c. It is a misdemeanor punishable by a fine of not exceeding one hundred dollars for any person who is required by KCC 3.22.040: 1) to fail to furnish a serially numbered or reserved ticket to a person paying the admissions charge; or 2) to fail to conspicuously and indelibly print or write the price (exclusive of the tax to be paid by the person paying for admission) on the face or back of that part of the ticket which is to be taken up by the management of the place for which an admission charge is exacted. Each and every violation or failure to comply with the provisions of KCC 3.22.040 shall constitute a separate offense. <br />3.22.130 Jurisdiction. The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for incorporated areas of the County where the city or town has levied a similar tax within its corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the admission charge was paid within or without the geographical boundaries of Kittitas County so long as the facilities, entertainment, recreation or amusement privileges derived from such admission charge occurs in Kittitas County. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.140 Revenue from admissions tax. The revenue from the admissions tax collected under this ordinance shall be deposited in the County 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 for expenses directly related to implementing and collecting the tax; then b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be dedicated for use by the Kittitas County Public Health Department; then