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1 (b) Failure to comply with any requirements of the county as to reporting and <br />2 remitting the tax shall be a violation of this ordinance. <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />(c) The books, records and accounts of every person collecting a tax levied in this <br />ordinance shall, as to admission charges and tax collections, be subject to examination and <br />audit by the Auditor at all reasonable times. <br />6. PENALTY FOR LATE PAYMENT. (a) If payment of any tax due under this ordinance is not <br />received by the Treasurer by the last day of the month in which the tax was due, there shall be <br />added to such tax a penalty offifteen percent (15%) of the tax due. <br />(b) The Treasurer shall notify the taxpayer by mail of the amount of any penalties so <br />added or assessed and these shall become due and payable within thirty (30) days from the <br />date of such notice. <br />(c) In addition to this penalty, the Treasurer may charge the taxpayer interest of one <br />percent of all taxes due for each thirty day period or portion thereof that such amounts are <br />past due. <br />(d) Failure to make payment in full of all tax amounts and penalties within sixty (60) <br />days following the day the tax amount initially became due shall be a civil and/or criminal <br />violation of this section. <br />7. REGISTRATION. Any person conducting or operating any activity for which an admission <br />18 charge is made shall register with the Auditor. <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />8. SUCCESSOR TO BUSINESS. Whenever any person required to pay a tax under this <br />ordinance shall quit business or otherwise dispose of his or her business, any admissions tax <br />payable shall immediately become due and payable, and if such tax is not paid by such person <br />within ten (10) days from the date of such sale, exchange or disposal of the business, the <br />purchaser or successor shall also become liable for the payment of the full amount of such tax <br />plus accrued penalties. <br />ORDINANCE NO. ~ -/)O I <br />PAGE 6 <br />GREGORY L. ZEMPEL <br />KI~TI~AS COUNTY PROBEC~OR <br />Kittitaa County CourthoU8. -Room 213 <br />Ellanabur~, ~ geg26