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HomeMy WebLinkAbout609 - Ordinance - Levying an Admission Tax of Persons Paying AdmissionOF W INLlir cE NO. AN ORDINANCE levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place, fixing the amount and providing for the collection thereof, and prescribing penalties; and repealing Ordinance No. 563. BE IT ORDAINED BY THE TOWN OF PORT ORCHARD): SECTION 1. (a) There is hereby levied upon every person who pays an admission charge to any place, except admission charges to motion picture exhibitors, in the corporate limits of the Town of Port Orchard, including persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge for the same or similar privileges or acdomodations, a tax in the amount of 10 for each -6 or fraction thereof paid for the admission charge. A90 (b) No tax shall be payable on regular admission charges of 100 or less, nor shall any tax be payable by any bonafide employee of the place, Federal, State or a Municipal officer or employee on official visits, newspaper reporter, or children under 12 years of age, who are admitted free. (c) Whenever rates to any place where for an equal admission, equal to the tax payable lar accomodations, any person is admitted an admission charge is such person so admitted by such other persons free or at reduced made to other persons shall pay an amount ror the same or simi- (d) The term "motion picture exhibitors". as used in this Ordinance means a person operating a theatre in which the only entertainment consists of the exhibition of motion pictures. SECTION 2. The price (exclusive of the tax to be paid by the purchaser) of every admission ticket or card shall be con- spicuously and indelibly printed or written on the face or back of that part of the ticket which is collected by the management of the place to which admission is gained; and it shall be unlawful for any person to sell an admission ticket or card on which the price is not so printed or written. SECTION 3. Every person receiving any payment for admissions on which a tax is levied under tI6- ordinance shall collect the amount of the tax imposed from the person paying therefor. The tax required to be collected under this ordinance shall be deemed to be held in trust by the person required to collect the same until paid to the Town Treasurer as herein provided. 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 Town Treasurer in the manner prescribed by this ordinance, whether such failure by the result of his own act or the result of acts or conditio as beyond his control, shall nevertheless be personally liable to the town for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this ordinance. The tax imposed hereunder shall be collected at the time the 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 Town Treasurer in bi-.monthly installments and remit- tances therefor on or before the 15th day of the next succeeding month after the end of the hi -monthly period in which the tax is collected or received, provided, that the first return and remittance under this ordinance shall be made on or before the 15th day of September,, l _5 3 and shall cover the period from and including .July ; 1, 1953, to and including August 31, 1953. Whenever any theatre, circus, show, exhibition:, entertainment, or amusement makes an admission charge hichis subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the Town Treasurer shall be the judme, the Town Treasurer may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the con- clusion of the serios of performances or exhibitions or at such tine as the Town Treasurer shall determine; and failure to comply with any requirements of the Town Treasurer as to report any remit- tance of the tax as required shall be a violation of this ordinance. The books, records and .accounts of any person collecting a tax hereii levied shall, as to adm:missioa charges and tax collections, be at, all reasonable times sub;iect to examination and audit by the Town Treasurer, SECTION 4. Any person conducting or operating any place for entrance to which admission eharbe is made, shall on a form pre- scribed by the Town Treasurer, make applicatinn to and procure from the Town Treasurer a Certificate of Registration, the fee for which shall be One Dollar (1.00), which certificate shall continue valid until the 31st day of December pf the year in which the same is issued. Such Certificates of Registration or duplicate or original copies thereof to be issued by the Town Treasurer without additional charges shall be posted in a conspicuous place in each ticker or box office where tickets of admission are sold, SECTION 5.Whenever a Certificate of Registration is obtained for the purpose of operating or conductingJa temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lots or place where the amusements are to be conducted, the tax imposed by this ordinance shall be reported and remitted as provided in Section 3 hereof by said owner, lessee or custodian, unless paid by the person conducting the place. The applicant for a Certificate of Registration for such purpose shall furnish with the applination therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Town Treasurer of the issuance of such Certificate and the joint liability for collection and remittance of such tax. SECTION 6. Each violation or failure to comply with the provisions of this ordinance shall constitute a separate offense and shall subject the offender to a fine not to exceed $100.00 or to imprisonment in the County Jail not to exceed thirty days, or to both such fine and imprisonment. SECTION 7. For the purpose of this ordinance, the word 'persona means any individual, receiver, assignee, firm, copartner- ship, joint venture, corporation, company, association, society, or any group or individuals acting as a unit, whether mutual, coopera- tive, fraternal, non-profit, or otherwise. SECTION 8. Ordinance No.563 , entitled "AN ORDINANCE levying an admission tax on persons paying admissions, or who are admitted free or at reduced rates to any place; fixing the amount and providing for the collection thereof, and prescribing penalties.", is hereby repealed on the effective date of this ordin- ance. The effective date of this ordinance shall be June 30, 1953. PASSED in regular session thi/.t June, 1853. L., MAYOR _a�++aM1tiLi'�A:fku�s.�Kn.._.- -- .:r �..x .._, ....