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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 20 of 41 <br />Admission charge . . . . . . . . <br />county admissions tax . . . . . . . <br />Total price . . . . . <br />(Ord. 2020-003, 2020;Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.050 Collection and payment. <br />a. Any person, including any municipal or quasi -municipal corporation, who receives any payment for <br />admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed <br />from the person making the admission payment and shall remit the same as provided for in this <br />section. The tax imposed shall be collected at the time admission charge is paid by the person <br />seeking admission to any place and shall be reported and remitted by the person receiving the tax <br />to the Treasurer in quarterly or monthly installments on or before the last day of the month next <br />succeeding the end of the quarterly or monthly period in which the tax is collected or received. The <br />county may extend the time for making and filing the return and remittance of the tax for a period <br />not to exceed thirty (30) days. Payment or remittance of the tax collected may be made by check or <br />credit card, unless payment or remittance is otherwise required by the county. Checks should be <br />made payable to the Kittitas County Treasurer. Payment by check shall not relieve the person <br />collecting the tax from liability for payment and remittance of the tax unless the check is honored <br />and in the full and correct amount. Any person receiving any payment for admissions shall make out <br />a return upon such forms providing the information the county may require. Whenever any person <br />makes an admission charge which is subject to the law levied in this ordinance, and the same is of a <br />transitory or temporary nature, of which the county shall be the judge, the county shall require the <br />report 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 the <br />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 shall be <br />a violation of this ordinance. <br />c. The books, records and accounts of every person collecting a tax levied in this ordinance shall, as to <br />admission charges and tax collections, be subject to examination and audit by the Treasurer at all <br />reasonable times. <br />(Ord. 2020-003, 2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.060 Penalty for late payment. <br />a. If payment of any tax due under this ordinance is not received by the Treasurer by the last day of the <br />month in which the tax was due, there shall be added to such tax a penalty of fifteen percent (15%) <br />of the tax due. <br />b. The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed <br />and these shall become due and payable within thirty (30) days from the date of such notice. <br />c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all taxes <br />due for each thirty day period or portion thereof that such amounts are past due. <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />