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Kittitas County Board of County Commissioners f County Code I Title 3 Revenue and... Page 21 of 41 <br />d. Failure to make payment in full of all tax amounts and penalties within sixty (60) days following the <br />day the tax amount initially became due shall be a civil and/or criminal violation of this section. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.070 Registration. <br />Any person conducting or operating any activity for which an admission charge is made shall register on <br />the Treasurer's admissions tax website: www.co.kittitas.wa.us/admissions/. (Ord. 2020-003, 2020; Ord. <br />2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.080 Successor to business. <br />Whenever any person required to pay a tax under this ordinance shall quit business or otherwise dispose <br />of his or her business, any admissions tax payable shall immediately become due and payable, and if such <br />tax is not paid by such person within ten (10) days from the date of such sale, exchange or disposal of the <br />business, the purchaser or successor shall also become liable for the payment of the full amount of such <br />tax plus accrued penalties. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.090 Recordkeeping. <br />It shall be the duty of every person liable for any tax imposed by this ordinance to keep and preserve for <br />a period of five (5) years suitable records as may be necessary to determine the amount of any tax for <br />which he or she may be liable under the provisions of this ordinance. Any taxpayer who fails to comply <br />with the requirements of this section is forever barred from questioning, in any court action or <br />proceedings, the correctness of any assessment of taxes made by the County based upon any period for <br />which such suitable records have not been so kept and preserved. (Ord. 2018-007, 2018; Ord. 2016-003, <br />2016; Ord. 2016-001, 2016) <br />3.22.100 Rules and regulations adopted by the County. <br />The county shall have the power to adopt rules and regulations not inconsistent with the terms of this <br />ordinance for carrying out and enforcing the payment, collection and remittance of the tax levied by this <br />ordinance and a copy of the rules and regulations shall be on file and available for public examination at <br />the Treasurer's Office. The Treasurer is specifically authorized to create processes, procedures, or forms <br />necessary to accurately audit, collect, or appeal the taxes authorized by this chapter. Failure or refusal to <br />comply with any rules and regulations shall be deemed a violation of this ordinance. (Ord. 2020-003, <br />2020; Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.2 2.110 Effective date. <br />This ordinance shall become effective, against all persons, thirty (30) days after passage by the Board of <br />County Commissioners. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.120 Violation penalty. <br />a. The tax imposed under this ordinance shall be deemed to be held in trust by that person required to <br />collect the tax until it is paid to the County as herein provided. It is a misdemeanor for any person <br />receiving payment of the tax and appropriating or converting the same to his or her own use or to <br />any use other than the payment of the tax as provided in this ordinance to the extent that the <br />amount of such tax is not available for payment on the due date for filing returns as provided in this <br />ordinance. In addition to civil penalties that may be imposed, each person found guilty of violating <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />