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Ordinance Amend KCC 3.22 Admissions Tax
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2018-05-15 2:00 PM - 2:00pm Public Hearing
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Ordinance Amend KCC 3.22 Admissions Tax
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5/14/2018 12:18:52 PM
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5/14/2018 12:18:35 PM
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Meeting
Date
5/15/2018
Meeting title
2:00pm Public Hearing
Location
Commissioners' Auditorium
Address
205 West 5th Room 109 - Ellensburg
Meeting type
Regular
Meeting document type
Supporting documentation
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Alpha Order
a
Item
Public Hearing to Consider Amendments to Kittitas County Code 3.22 - Admissions Tax.
Order
1
Placement
2:00pm Public Hearing
Row ID
44621
Type
Hold Public Hearing
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Auditor to use a turnstile or other counting device which will accurately count the number of paid <br />admissions. The established admission price, admissions tax imposed by this ordinance, and total <br />price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed <br />or written on the face or back of that part of the ticket which shall be taken up by the management <br />of the place to which admission is gained, and such part of the ticket must also be kept and <br />preserved by management for a period of five (5) years, as provided for by KCC 3.22.090. The <br />admissions tax due shall be based on the established price printed on each ticket. When a charge is <br />made for admission, a sign must also be posted in a conspicuous place on the entrance or ticket <br />office which breaks down the admission charge as follows: <br />Admission charge . . . . . . . . . . . . . . . <br />-municipal corporation, who receives any payment <br />imposed from the person making the admission payment and shall remit the same as provided <br />for in this section. The tax imposed shall be collected at the time admission charge is paid by <br />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 or monthly installments on or before the last day <br />of the month next succeeding the end of the quarterly or monthly period in which the tax is <br />collected or received. The county may extend the time for making and filing the return and <br />remittance of the tax for a period not to exceed thirty (30) days. Payment or remittance of the <br />tax collected may be made by check or credit card, unless payment or remittance is otherwise <br />required by the county. Checks should be made payable to the Kittitas County Treasurer. <br />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 <br />person receiving any payment for admissions shall make out a return upon such forms <br />providing the information the county may require. Whenever any person makes an admission <br />charge which is subject to the law levied in this ordinance, and the same is of a transitory or <br />temporary nature, of which the county shall be the judge, the county shall require the report <br />and remittance of the admissions tax immediately upon the collections of the tax at the <br />conclusion of the performance or exhibition, or at the conclusion of a series of performances or <br />exhibitions, or at such other time as the county shall determine. The Treasurer may require the <br />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 <br />the 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 <br />shall be a violation of this ordinance. <br />c. The books, records and accounts of every person collecting a tax levied in this ordinance shall, <br />as to admission charges and tax collections, be subject to examination and audit by the Auditor <br />at all reasonable times.
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