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Kittitas County Board of County Commissioners County Code. Title 3 Revenue and... Page 22 of 41 <br />the provisions of this subsection, unless otherwise specified, shall be subject to criminal penalties of <br />a fine not to exceed one thousand dollars ($1000) or imprisonment not to exceed ninety (90) days in <br />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 same, or <br />having collected the same, fails to remit the same, to the County in the manner prescribed by this <br />ordinance, whether such failure be the result of his or her own act or the result of acts or conditions <br />beyond his or her control, shall nevertheless be personally liable to the County for the amount of <br />such tax. <br />c. It is a misdemeanor punishable by a fine of not exceeding one hundred dollars for any person who is <br />required by KCC 3.22.040: 1) to fail to furnish a serially numbered or reserved ticket to a person <br />paying the admissions charge; or 2) to fail to conspicuously and indelibly print or write the price <br />(exclusive of the tax to be paid by the person paying for admission) on the face or back of that part <br />of the ticket which is to be taken up by the management of the place for which an admission charge <br />is exacted. Each and every violation or failure to comply with the provisions of KCC 3.22.040 shall <br />constitute a separate offense. <br />(Ord. 2018-007, 2018; Ord, 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.130 Jurisdiction. <br />The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for <br />incorporated areas of the County where the city or town has levied a similar tax within its corporate limits. <br />The admissions tax levied and imposed by this ordinance shall be payable where the admission charge <br />was paid within or without the geographical boundaries of Kittitas County so long as the facilities, <br />entertainment, recreation or amusement privileges derived from such admission charge occurs in Kittitas <br />County. (Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.140 Revenue from admissions tax. <br />The revenue from the admissions tax collected under this ordinance shall be deposited in the County <br />General Fund and distributed in the following manner: <br />a. The Auditor and Treasurer shall retain funds as specifically approved annually by the Board of <br />County Commissioners for expenses directly related to implementing and collecting the tax; then <br />b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be <br />dedicated for use by the Kittitas County Public Health Department; then <br />c. All taxes collected in addition to those in Sections 14 (a) and (b) shall be placed into the County <br />General Fund and allocated annually at the discretion of the Board of County Commissioners. <br />(Ord. 2020-003, 2020; Ord. 2016-003, 2016; Ord. 2016-001, 201.6) <br />3.22.145 Chargeoff of uncollectible taxes. <br />a. Every year, on the first day of February, the Treasurer shall present to the Board of County <br />Commissioners a list of all accounts receivable under this ordinance, which shall include a statement <br />describing the status and collection efforts made against each account. <br />b. Any tax or penalty which the Treasurer deems to be uncollectible may be transferred from accounts <br />receivable to a suspense account and cease to be accounted an asset. However, any item so <br />transferred shall continue to be a debt due the County from the taxpayer and may at any time within <br />https://www.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020 <br />