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HomeMy WebLinkAboutO-0344 - Admissions tax (Repealed by 1738).. ORDINANOE NO.344 AN ORDINANCE lav111:l.~At:t adillllSslo11 fax 011 persona payIng adnlhdon•• or who are admitted free or at a reduced rate or rates to any • p la ce ;fixing the amount and providing for the OOlleotioil thereot; and preacribing penalties • .l.:lE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN Of MARYSV!LLE,VlASHINGT0N: Section 1.Definitions:For purposes or this or df.nence , words a nd phrases shall have the folloWing meaninga; "Admission Ch ar ge ",in addition to its usual and ordinary meaning,shall include a charge nade for season tiokets or subscriptions,a cover charge or charge nade for use of seats and tables,reserved or otherWise,and similar aocomodations; a charge nad e for food and refreshments in any place wher.e any free entertainment,r(,creation or amusement is provided,a oharge made for rental or use of eqUipment or facilities for purpose of recreation cr amusenent,and where the rental of the equipment or facilities is nece s sar-y to the purpose or enjoyment of the privilege for which a general admission is charged,the combined charge shall be considered as the admf ssron charge; and a charge rcaoe for automobile parking where the emount of the charge is determined according to the number of passengers in an a utomobile •. "Treasurer",shall mean the 'l'own Treasurer. "Place"inclUdes,but not restricted to,theatres,dance halls,amphitheatres,aUditoriums,stadiums,atheietic paviliollf and fields,baseball and athletic parks,circuses,side shows, swimming pools,0utdoor amusement parks,and such attractions as merry-go-rounds,ferris wheels,dodge 'ems,roller coasters, and observation tORers.. "person"means any individual,receiver,assignee,firm, co-partnership,joint venture,corporation,company,joint stock company,association,society,or any group of individuals acting as a unit,whether mutual,cooperative,fraternal, non-profi t or otherwise. Section 2.(a)There is hereby levied and imposed upon every person (inclUding children,without regard to age)who pays an admission charge to any place,LncLud Lr.g a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or aocomodations, which said tax shall be in the amount of the one cent for each twenty cent"or frc-ction thereof paid for "he admission charge. (b)Whenever the admission charge is ten cents or less, no tax shall be payable,nor shall any tax be payable by any bona fide employee of the place or by any federal,state or municipal officer Gr employee on official visi ts,or by r r>: newspaper re1Jorter,or by any child under twelve years c.. who is admitted free. (c)Whenever any person is adnitted free or at a reduced rate to any place at a time when under circumstances where an admission char~e is made to other persons for the same or similar accomodations,a tax shall be payable by the person so admitted in an amount equal to the tax payable by such other personst:or the same or similar aocomodations. I I I,, i I j I I j 1 '1 .(I 1 1 I! j ! Jr, 1'" I I I ,-, [- ff " (d)Whenever the charge to women and children for admi,sion to any place is lesJ th~the charge made to men,or When such persons are regUlarly admitted free,the lesser Charge is not deemed to be a reduced rate under this ordinance.and th~amount or the tax ~~yable hereunder by such persons shall bedeterm1n&4 "'·11' by the amo~of the aotual admission charge paid.,'L '\ ,,'...:~,;,,,,,d~J~#6'~~\ii, 'bf?;fi'". I t I i "•;'(, l 1 I ! ii,, GRDINM;CE 344,co n t t d , , (e)Amounts paid for adru s s i on by season ticket or sub- scription shall be exempt only if the amount which would be charged to the holder or subscriber for a single admission is ten cents or less. (f)Whenever tickets or cards of admission are sold else- where than at the ticket or box office of the place,any price or charge made in excess of the established price or charge therefor at such ticker or box office shall be taxable in a sum equal to 10%of the amount of such excess,which tax shall be in adu i ti on to the tax on the t i cre t or box office admission charge, shall be paid by the person paying the admission charge,and shall be collected dnd remitted in the manner provided in Section 7 hereof by the pe r s cn selling such tickets. (g)Any person hav i rig the i,ermanent use of boxes or seats or a Le e se for the use of any box or seat in any place for which an admission charge is made,in lieu of the tax imposed herein, shall pay a tax equivalent to 10%of the amount for which a similar box or seat is sold fer each performance or exhibition~' at which the box or seat is used or reserved by or for the ~ lessee or holder,the same to be collected and remitted in the manner pr ov t dcd in Section 7 hereof by the owner or operator of the place • .section 3.Any person who pa y s an admission charge to any pub Lt o performance for profit at any roof gLrden,cabaret 'or other similar entertairunent to which the ch&:~ge of admission is 1irbully or in part Ln c Lud ed in the price )aid for refreshments, service or merchandise shall ,1ay a tax of one and one-half cents for each ten cents or fraction thureof of the amount paid for adm i s s Lon ,(lnd the "mount paid for such admission shall be deemed t o be 20%of the amount paid for refreshment,service or mer-cneno rs e ,If the amount paid for admission is twenty cents or less,no tax shall be imposed;and if "fixed admission o nar-ge ,including a "cover Charge",is imposed upon ea ch person adrn i t t ed ,ami it ilL'fair and r es.s on ab.l e in cornpa r Ls cn with charges gem'rally rnsde for sLrnl Lar-performance or entertainments, such ch"rge is taxable at t l.e rate of one cent for each twenty cents or ;'raction thereof;pr ov Lded ,thet if no fixed admission charge or cover charge is Lripc sed ,but the price charged for r-ef' r e shne ;t s ,service or [,"eTchand ise are higher dur i ng the time entertairunent or dancing ib provided than at other times,or if the prices ch e r-ge.i are substantially higher than are charged by other places furnishing the san.e class'of food or services which do not I'u r-n i sh en t er t a i nzien t or duncing,an admission ch er ge shall be deemed included in the nrice paid for refreshments, service or n.cr ct.and t s e ,and 20%of the total amount so paid shall be s ub je c t to t he tax at t no rate of cne bnd one-half cents for each ten cen t s or fraction the r e cr ,If the price ;Ja id for refreshments,service cr TIBrchand;se does not exceed ~2.50,no admission ch"r;;e is deemed inclwled in t ne »r i oe ps i d ;if,however, the :Jrice p si d for r3i'roshnents,ser v :co or re r ch and i se exceeds ~2.50,the tax hereby levied shsll be com~uted uoon the total amount thereof,even though exp end ed on behalf of more t he.n cne person,andtl·'.e en.c unt thereof 81.£111 Lot be pro-rated among the peNJOnS (,f t t.e ;,arty.If a minimum charge is imposed or a 50- called "food ticket"is re(juired to bepurcbased by the ,Herson adrai tted.und such minimum charge or "food ticket"is later accepted by the management in full CI'.e r t payment of food or other refreshments served,tho amoin t ;Jliid for such minimum charge or "food t i.cke t "shall not be de ernec an amount paid for admission;and in such c r.s e the tax levied shall be equal to one and one-half ce n t s for each t en cents or fraction of the amoun t )uid for admission,which sha Ll,be deemed to be 20/~of the amount .iai d for refreshrre nt s ,service or roe r cha nd i se , Section 4..lhenever an amount of more than ten ,cents i s reqUired to be paid to gain admission to any building or en- closure ini/hieh a swimming pool or skating rink i:>located or to the pool or rink itself.the amount paid,p Lus the am0 Ullt , if any,paid for rental or use of equipment.or facilities sup- .plied to the ;Jer,s;on paying for the admission and necessary to the enjoyment of the orivilege for which the admission is 693 /.'""'" > .,......,.....,---- Jf38 ORDINANCE NO.344,cont'd. j I I I ) :~; 1 I J.j j I 1 .).I I \ ! 1j .~ 'j I I I t I, I, \ Section 6.£he price (exclusive of the tax to be paid by the pcrsc:n paying for admission ,"t which every '~dmisf.ion ticket or ce.rd is soldshtill be c onst i cuous Iy f.nd indelibly printed or written on th e face or back of thst part of the ticket -vh i ch is to be t ak en up by the managrnent of tr.e p La ce to which e dm Is s i on is t~ained;o nd it she Ll,be unlawful for any person to sell an aum i ss i on ticket or c ar d on which the name c..f the vendc r-or the price is not so printed,stamped, or written,or to sell an admission tic~et or card at a price in excess of the :,rice printed,stamped,or written thereon. Section 7.;:;very person r-ec e rvaing any payment tor admi s s Lons on which a tax is levied und e r thia ordinance shall collect the amount of the tax imposed fromtha person making the adra i as I on pa yr.ien t ,The t!1X r-equ t re d to be collected under this ordinance aha Ll, be deemed-to be held in trust by the person r equfr-ed to collect the s arne until paid to the Town 'L'ree,surer CiS he rein provided._illY person re q uired to collect the tal;im;Josed under this ordinance who fails to collect the same,or having oollected the same,fails to remit the same to the Tow~Treasurer in the rrbnner prescribed by this ordinance, wne th er such f&ilure be the result of'his cwn act or the result of ac t of condi tiona beyond his cont rol,shall nevertheless be personally liable to the Town for the amount of such tax,and shall,unless the remittance be made etS herein required,b~_, gUilty of a v1olbtion of tn ts ordinance.(The tax imposed -',> hereunder shall be collected at the timetha admission charge is paid by the ;Jerson seeking.admission to any place and shall..., be reported «nd remitted by the person reoeiving the tax to the"' Town Treasurer in.b1-month ly installments and remittance.there.. charged,shall be deemed the admission charge,and a tax i. hereby levied on such admission charge of one cent for each twenty cents or fraction thereof,which shall be paid by the person paying the admission charge and which shall be collected and remitted by the person to whom the same is na Ld in the manner ,Jrovided in Section?hereof. Section 5,Whenever an amount or more than ten cents 1s Tequired to b~paid to gain admission to any resort or picnic gr,ounds,the whole amount so ;laid is subject to a tax of one cent for each twenty cents or r ra c t ion thereof,even though such amount includes a charge for use of equipment and facilities such as tables,stoves and bath houses.If a lesser ~ount is charged to persons who do not use such equipment end facilities then those who do use such equipment•..Iandfacilitles,the lesser charge is deemed the admission charge.lihere a s e oar-a te charge is nade for the use of equ i pmen t lind facilities,such cha r-ge is not subject to the tax herein levied unless it constitutes or is part of an "admission charge"or is a "place",as defined in Section 1 hereof.hhenever an organization cr club acquires the sole rigl,t to use a resort or picnic grounds solely for the enjoyment of its memuers or employees and their friends,the amoun t paid for such right is an err currt ,)aid for an admission charge ..r.d sub j eo t to the tax he re f.n Lev I ed ;pr ovt ded ,that if the organization or cl ub in turn cher ge s its members or employees all or part of the arncun t so .ia i d,such ch o r ge does not constitute un admission cherge SUUJ6Ct to the tax herein levied.amourrt s paid for the pr f.v t Le ge of parking cars in a resort or .i i cnLc grounds do not constitute an admission charge .unless t.he amount of such churge is determined by the number of p as s enge r s in the autorr;obile cr the same charge is made to all ,'ersons Vlho enter the resort or grounds,whether on foot or by other rre ans or trans;JOrtation.If a ch&rge is made for ..ee ch passenger in an aut on.obt Le ,in add i t Lon to a charge for parking facilities,the amount ,.a id for the passengers I s an admission chs r ge ,"nd sub j Get to the t ax ne re m Lev Ie d , The .tax h er eLn levied "hall t.e p at d by the j.e r-son paying the adraLss Lon ch,.rge .,nd shedl be co Ll eo t ed and remitted by the person to whom the same is paid in the manner-provided in Section 7 hereof. .' .~­•• '.c.__>".t '~. ,.-j:":;;~'J\:'.~."~·41i;· ,.,,',, .'.•. ·I R .;:' ORDINANCE NO.344,cont'd. ~ fore on or befere the loth day of the month next sucoeeding the end of the bf-monthly period in which the tax is colleoted Qr received:Provided,that~the first return am remittlll1oeUl14er this ordinanoe shall be made on or before the 15th day ot J.nuarY 1944,and shall cover the period from aDiinolu.d.:l,.ng Nov .1,1943/ .to and incl uding Dec.31,1943.Payment ar t5ittan06 ot the--tax collected r;;ay be made by ch eck unless payment or remittanoe 18 9therwise required by the Treasurer,but payment by check shall not relieve the person colle cting the tax from Iiabili 101 for payment and remi ttance of the tax to the Treasu:t>er Unleas the che ck is honored lind is in the full amount.The person receiving pli3l'ment for admissions shall make out a return upon su oh forms and se t t i ng forth such information as the 'l'reas\lrer may-require, showing the amount of the tax upon admililsions for which he is liable for the preceding bi-monthly 'period,and shall sign and transmit the same to the Town Treasurer with II.remittanoe for said amount.dhenlilver any theatre,circus"show,exhibition entertairunent or amusement rnakes an admiss'1on charge whichilil Bubject to the tax herein levied,and the same is of a temporary or transitory ra ture,of wh ich the l';reasurer shall be the judge, the i're asur-er-nay r equ Ir-e the report e.nd remittance of the admission tax immediately upon the collection of the same,at the conclusion 0+the pe rr cr-menc e or exhibition,ur at the conolusion .or the series of per-r ormance s or exhibitions or at such ot~er times as the Treasurer shall determine;"nd failure to comply with any requirement Of the Treasurer as to report and remittance at the tiI~e so designated by the Treasurer shall be a violation Gf the or-d Lnanc e,'ine books,records and accounts of any per aon collecting a tax herein levied shall,uS to admission charges and tax collections,be at all reasonable times subject to examf na tion 'end aud i t by the 'rreawrer. Section 8.Any person conducting or operating any plaoe tor entrance to which an admission charge is made sh aLl., on a f9rm . prescribed by the Town Treasurer,make application to and prooure from the Treasurer a Certificate of Registration,the tee for which shall be One Dollar($Ji.OO),which oertifioate lihall cont.tnue valid until the ;318t dayof'December of "ihe year ind;tch the" same is issued.Such oertificate of Registration,'or d.uplioate original copies thereof to be issued by the Treallurerwilhout additional charge,shall be posted in a cpnspicuous place in each ticket or box offioe where tickets of admission are sold. Section 9.Whenever a Certificate or Registration is obtained for the purpose of operating or conducting a temporary or transi- torY amusement,entertairunent or exhibition by per sons who are not the owners,lessees or custodians of the building,Iota or place where the amusement is to be conducted,the tax imPOlled by th180rdinance shall be reported and rEmitted all prOVided in Sec.7 hereof by said owner,lessee oroustodian,unless paid by the person conducting the place.The applioant for a Certifioate of Registration for such pu~)ose shall furnish with the applica- t ion the r-er or the name and add re ss of the cwner,le s see or custodian of the premises upon which the ~musement is to be conducted,and such owner,lessee or custodian shall be notified by the 'rown Treasurer of the i5suance of such certifioate and,.the joint liability for collection and remittance or such tax.'. Seotion 10.The Town Treasurer shall hil.ve power to a~opt rules and regUlations not Incons Ia terrt with the terll1li of thU .., ordinance tor carrying out am enforcing the paymen1;,col1~ti()ll aM remittance of:the tax herein leViedjand a copy'91'u.id.tJ.l~s and regula t i ons lolhall be on tile aM available fgr p~bl1e e~:,\ ination in the Treasurer'.office.Failure to or refl,/fial 1;o:<~.llJ.y / wi th any such rules and regulations shall be deeDj.ed a v1o,lat~~~ of this ordinanoe..:.: :',"~ , ! I ~, I \ Fc--,~,-----~·_- I <J • ! ! I \ I I , I I r ! , ! I I , .;""""~.~",-.;..r~.;;.;;.=",•.,..•.,,,.....'__,..'~__.~~._'~..-r-r-r-r--._._~~, f! .~'~..' 08DINANCE NO.344 Cont'd. \'j • ~'1' Section 11.The tax hereby levied anll :Lm,posed shall be collected and paid on and after Nov.1,19~. Section 12.If any portion of this ordinance shall be adjudged invalid,'such invalidity shalf not affect the portions which are not adjudged invalid. Section 13.Each violation of or failure to comply with the provisions of this ordinance shall constitute .,eparate offense and shall subjeot the offender to a fine of not to exoeed One Hundred Dollars ($100.00),or to imprisonment in the Town Jail for not to exceed thirty (30)days. Section 14.This ordinanoe shall take etfeot and be in full force ...nd effeot from and after the date of ita passage, approval and publication. Passed by the Town Counoil and apuroved this 2pth day os October,1943. Published:Ootober 28th,1940. (Signed)Arthur Brown,Mayor. ~Tl'EST:#7:P~ .(S~gned)H.F.Pttpmm,Town Clerk. "