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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />9. RECORDKEEPING. It shall be the duty of every person liable for any tax imposed by this <br />ordinance to keep and preserve for a period of five (5) years suitable records as may be <br />necessary to determine the amount of any tax for which he or she may be liable under the <br />provisions of this ordinance. <br />10. RULES AND REGULATIONS. The county shall have the power to adopt rules and <br />regulations not inconsistent with the terms of this ordinance for carrying out and enforcing the <br />payment, collection and remittance of the tax levied by this ordinance and a copy of the rules <br />and regulations shall be on file and available for public examination at the Auditor's Office. <br />Failure or refusal to comply with any rules and regulations shall be deemed a violation of this <br />ordinance. <br />11. EFFECTIVE DATE. This ordinance shall become effective, against all persons, thirty (30) <br />11 days after passage by the Board of County Commissioners. <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />12. VIOLATION PENALTY. In addition to civil penalties that may be imposed, it is a <br />misdemeanor to violate any of the provisions of this ordinance. Each person who violates or <br />fails to comply with any of the provisions of this ordinance, unless otherwise specified, shall be <br />subject to criminal penalties of a fine not to exceed five hundred dollars ($500) or <br />imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. Each <br />day a person shall continue to violate or fail to comply with the provisions of this ordinance <br />shall constitute a separate offense. <br />13. JURISDICTION. The admissions tax enacted by this ordinance shall be imposed in all <br />areas of Kittitas County except for incorporated areas of the County where the city or town has <br />levied a similar tax within its corporate limits. The admissions tax levied and imposed by this <br />ordinance shall be payable where the admission charge was paid within or without the <br />geographical boundaries of Kittitas County so long as the facilities, entertainment, recreation or <br />amusement privileges derived from such admission charge occurs in Kittitas County. <br />ORDINANCE NO. ~--OO I <br />PAGE? <br />GREGORY L. ZEMPEL <br />KITTITAS COUNTY paosmCUTOR <br />K1tt1t •• County Caurthou •• -aoom 213 <br />E11en&burg, ~ gS926 <br />(509) 962-7520