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HomeMy WebLinkAboutOrdinance Amend KCC 3.22 Admissions TaxBOARD OF COUNTY COMMISSIONERS COUNTY OF KITTITAS STATE OF WASHINGTON ORDINANCE NO. ______________ AN ORDINANCE AMENDING KITTITAS COUNTY CODE CHAPTER 3.22 –ADMISSIONS TAX Whereas:Chapter 3.22 of the Kittitas County Code imposes an admissions tax in Kittitas County, as authorized by chapter 36.38 RCW; and Whereas:The amendments to Chapter 3.22 of the Kittitas County Code, as set forth below, will enhance the process for collecting, administering, and enforcing the admissions tax ordinance; and Whereas:The Board of County Commissioners believes the amendments to Chapter 3.22 of the Kittitas County Code, as set forth below, will be in the best interest of Kittitas County; Whereas:A public hearing was held on May 15, 2018, and the public was provided due notice and opportunity to provide testimony on the proposed ordinance; NOW, THEREFORE, BE IT ORDAINED,Kittitas County Code Chapter 3.22 shall be amended and shall read (additions are shown by underline and deletions by strikeout; the rest of Chapter 3.22 shall remain in full force and effect) as set forth in Exhibit A. BE IT ALSO ORDAINED, the Information Technology Department is charged with incorporating and updating the amendments authorized herein on the Kittitas County web page. BE IT FURTHER ORDAINED, the Prosecuting Attorney’s Office is charged with correcting any scrivener’s errors arising out of the amendment process. No further authorization will be needed from the Kittitas Board of County Commissioners for the Prosecuting Attorney’s Office to effect correction of scrivener’s errors relating to this Ordinance. ADOPTED this ______ day of ______________, 2018, at Ellensburg, Washington. BOARD OF COUNTY COMMISSIONERS KITTITAS COUNTY, WASHINGTON __________________________________ Laura Osiadacz, Chair __________________________________ Obie O’Brien, Vice­Chair __________________________________ Paul Jewell, Commissioner ATTEST __________________________________ Clerk of the Board ral administrative, confidentiality, and enforcement provisions. -05. 3.22.010 Definitions. For purposes of this chapter, words and phrases shall have the following meanings: a.“Admissions charge,” in addition to its usual and ordinary meaning includes but shall not be limited to a charge for participation in an event or activity; a charge made for season tickets or subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charges shall be considered as an admission charge. A donation for admittance shall also be deemed an admission charge. Admission charge includes any money paid within or without of Kittitas County for any of the kinds of admission charges defined herein so long as the facilities, entertainment, recreation or amusement privilege derived from such admission charge occurs in Kittitas County. b.“Auditor” means the Kittitas County Auditor’s Office. c.“County” means the County of Kittitas, State of Washington. d.“Nonprofit organization” means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, and which is also registered with the Washington Secretary of State. e.“Person” means any individual, receiver, assignee, firm, partnership, joint stock company, association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit or otherwise. It shall not include the State of Washington nor the U.S. government. f.“Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain a. admission charge. Such taxable activities or events, unless exempted in Section 3.22.030 herein, include but are not limited to: i. golf ii. rodeos iii. county fairs iv. circuses v. bowling vi. football, basketball, and baseball games vii. snow tubing/sledding areas viii. cinema and films ix. musical concerts or other performances x. cross country ski area xi.the purpose of recreation or amusement. .030 herein, rates to any place for which other persons pay a a. The admissions tax imposed by this ordinance shall not apply to the purchase of a permit from a governmental entity, including but not limited to Discover Passes, Groomed Trail Passes, and Snow Park Permits. b. The admissions tax imposed by this ordinance shall not apply to any person paying an admission to any activity or event sponsored or conducted by an “elementary” or “secondary” school. For purposes of this ordinance “elementary” or “secondary” school means a school enrolling students in grades kindergarten through twelve. c. The admissions tax imposed by this ordinance shall not apply to any portion of an admission charge which is designated for donation to a nonprofit organization as defined in this chapter, provided: to otherwise qualify for this exemption, the natural or corporate person charging admission to any place must: obtain advanced, written approval from the legislative authority of the county; clearly identify the portion of the admission charge designated as a donation on the face of the ticket; and, provide the Auditor with sufficient documentation, including books, records and/or accounts, to clearly establish donated amounts collected and delivered to the nonprofit organization, by December 31st of each year. d. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid by contestants in order to participate in an event or activity, if the charge or fee paid is actually used to fund cash payouts to the contestants. Any portion of such charge or fee that is not used to fund cash payouts to the contestants is still subject to the admissions tax. This exemption does not apply to charges or fees paid by spectators to the event or activity, even if such charge or fee is used to fund cash payouts. e. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid to participate in or attend: weddings, graduation parties, birthday parties, family reunions, or any event or ; or 3) any event or activity Whenever a charge is made for admission to any place, a serially numbered or reserved ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Auditor to use a turnstile or other counting device which will accurately count the number of paid admissions. The established admission price, admissions tax imposed by this ordinance, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which shall be taken up by the management of the place to which admission is gained, and such part of the ticket must also be kept and preserved by management for a period of five (5) years, as provided for by KCC 3.22.090. The admissions tax due shall be based on the established price printed on each ticket. When a charge is made for admission, a sign must also be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows: Admission charge . . . . . . . . . . . . . . . -municipal corporation, who receives any payment imposed from the person making the admission payment and shall remit the same as provided for in this section. The tax imposed shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Treasurer in quarterly or monthly installments on or before the last day of the month next succeeding the end of the quarterly or monthly period in which the tax is collected or received. The county may extend the time for making and filing the return and remittance of the tax for a period not to exceed thirty (30) days. Payment or remittance of the tax collected may be made by check or credit card, unless payment or remittance is otherwise required by the county. Checks should be made payable to the Kittitas County Treasurer. Payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and in the full and correct amount. Any person receiving any payment for admissions shall make out a return upon such forms providing the information the county may require. Whenever any person makes an admission charge which is subject to the law levied in this ordinance, and the same is of a transitory or temporary nature, of which the county shall be the judge, the county shall require the report and remittance of the admissions tax immediately upon the collections of the tax at the conclusion of the performance or exhibition, or at the conclusion of a series of performances or exhibitions, or at such other time as the county shall determine. The Treasurer may require the person owing the tax to the County under this ordinance to deposit a sum of money or bond in advance of any performance, show or amusement. This deposit or bond shall be returned upon the faithful compliance with the provisions of this ordinance. b. Failure to comply with any requirements of the county as to reporting and remitting the tax shall be a violation of this ordinance. c. The books, records and accounts of every person collecting a tax levied in this ordinance shall, as to admission charges and tax collections, be subject to examination and audit by the Auditor at all reasonable times. a. If payment of any tax due under this ordinance is not received by the Treasurer by the last day of the month in which the tax was due, there shall be added to such tax a penalty of fifteen percent (15%) of the tax due. b. The Treasurer shall notify the taxpayer by mail of the amount of any penalties so added or assessed and these shall become due and payable within thirty (30) days from the date of such notice. c. In addition to this penalty, the Treasurer may charge the taxpayer interest of one percent of all 2016) 3.22.090 Recordkeeping. public examination at the Auditor’s Office.The Auditor is specifically authorized to create processes, procedures, or forms necessary to accurately audit, collect, or appeal the taxes authorized by this chapter. of 3.22.1 a. for any person receiving payment of the tax and appropriating or converting the same to his or her own use or to any use other than the payment of the tax as provided in this ordinance to the extent that the amount of such tax is not available for payment on the due date for filing returns as provided in this ordinance. In addition to civil penalties that may be imposed, each person found guilty of violating the provisions of this subsection, unless otherwise specified, shall be subject to criminal penalties of a fine not to exceed one thousand dollars ($1000) or imprisonment not to exceed ninety (90) days in jail, or to both a fine and imprisonment. b. Any person required to collect the tax imposed under this ordinance who fails to collect the same, or having collected the same, fails to remit the same, to the County in the manner prescribed by this ordinance, whether such failure be the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the County for the amount of such tax. c. It is a misdemeanor punishable by a fine of not exceeding one hundred dollars for any person who is required by KCC 3.22.040: 1) to fail to furnish a serially numbered or reserved ticket to a person paying the admissions charge; or 2) to fail to conspicuously and indelibly print or write the price (exclusive of the tax to be paid by the person paying for admission) on the face or back of that part of the ticket which is to be taken up by the management of the place for which an admission charge is exacted. Each and every violation or failure to comply with the provisions of KCC 3.22.040 shall constitute a separate offense. 3.22.130 Jurisdiction. The admissions tax enacted by this ordinance shall be imposed in all areas of Kittitas County except for incorporated areas of the County where the city or town has levied a similar tax within its corporate limits. The admissions tax levied and imposed by this ordinance shall be payable where the a. Commissioners for expenses directly related to implementing and collecting the tax; then b. The first $100,000 in admissions tax collected each year after expenses in Section 14 (a) shall be dedicated for use by the Kittitas County Public Health Department; then c. All taxes Treasurer shall present to the Auditor and Board of accounts receivable under this ordinance, which shall include a statement describing the status and collection efforts made against each account. b. Any tax or penalty which the Treasurer deems to be uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted an asset. However, any item so transferred shall continue to be a debt due the County from the taxpayer and may at any time within twelve years from the filing of a warrant covering such amount with the clerk of the superior court be transferred back to accounts receivable for the purpose of collection. The Board of County Commissioners, by resolution, may authorize the Treasurer to charge off as finally uncollectible any tax or penalty which it deems uncollectible at any time after twelve years from the date that the last tax return for the delinquent taxpayer was or should have been filed if the Treasurer is satisfied that there are no cost-effective means of collecting the tax or penalty. c. Notwithstanding subsection (a) of this section, the Board of County Commissioners, by resolution, may authorize the Treasurer to charge off any tax owed by a taxpayer under this chapter, including any penalty or interest thereon, if the Treasurer ascertains that the cost of collecting that tax would be greater than the total amount which is owed or likely in the near future to be owed by, and collectible from, the taxpayer. is 3.22.160 provisions. provisions contained in RCW 82.32.010 through 82.32.340 and 82.32.380, as currently written or as may be amended in the future, except that in all such adopted and incorporated provisions, unless otherwise indicated by the context of said sections, (a) the term "Kittitas County Treasurer" shall be substituted for each reference made in said sections to the "department," the "department of revenue," "any employee of the department," or "director of the department of revenue"; (b) the name of the “Kittitas County” shall be substituted for each reference made in said sections to the "state" or to the "state of Washington"; (c) the term "this ordinance" shall be substituted for each reference made in said sections to "this chapter"; (d) the name of “Kittitas County”shall be substituted for each reference made in said sections to "Thurston county"; and (e) the term "board of county commissioners" shall be substituted for each reference made in said sections to the "director of financial management."