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chapter. <br />of <br />3.22.1 <br />a. <br />for any person receiving payment of the tax and appropriating or converting the same to his or <br />her own use or to any use other than the payment of the tax as provided in this ordinance to <br />the extent that the amount of such tax is not available for payment on the due date for filing <br />returns as provided in this ordinance. In addition to civil penalties that may be imposed, each <br />person found guilty of violating the provisions of this subsection, unless otherwise specified, <br />shall be subject to criminal penalties of a fine not to exceed one thousand dollars ($1000) or <br />imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. <br />b. Any person required to collect the tax imposed under this ordinance who fails to collect the <br />same, or having collected the same, fails to remit the same, to the County in the manner <br />prescribed by this ordinance, whether such failure be the result of his or her own act or the <br />result of acts or conditions beyond his or her control, shall nevertheless be personally liable to <br />the County for the amount of such tax. <br />c. It is a misdemeanor punishable by a fine of not exceeding one hundred dollars for any person <br />who is required by KCC 3.22.040: 1) to fail to furnish a serially numbered or reserved ticket to a <br />person paying the admissions charge; or 2) to fail to conspicuously and indelibly print or write <br />the price (exclusive of the tax to be paid by the person paying for admission) on the face or <br />back of that part of the ticket which is to be taken up by the management of the place for which <br />an admission charge is exacted. Each and every violation or failure to comply with the <br />provisions of KCC 3.22.040 shall 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 <br />for incorporated areas of the County where the city or town has levied a similar tax within its <br />corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the <br />a. <br />Commissioners for expenses directly related to implementing and collecting the tax; then