HomeMy WebLinkAbout01622t•
ORDINANCE NO. Imo'
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 collec-
tion thereof; and prescribing penalties.
THE CITY COUNCIL OF THE CITY OF PORT TOWNSEND DO ORDAIN AS FOLLOWS:
Section 1. Definitions: For purposes of this ordinance,
words and phrases shall have the following meanings:
"Admission Charge", in addition to its usual and ordinary mean-
ing, shall include a charge made for neason tickets or subscriptions,
a cover charge or a charge made for use of seats and tables, reserved
or otherwise, and similar accoimnodations; a charge made for food
and refrealvnents in any place where any free entertainment, recrea-
tion or amusement is provided, a charge made for rental or use of
equipment or facilities for purposes 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 charge shall be considered as the admission charge;
and a charge made for automobile parking where the amount of the
charge is determined according to the number of passengers in an
automobile.
"Clerk" shall mean the City Clerk of the City of Port
Townsend.
"Place" includes, but is not restricted to, theatres, dance
halls, auditoriums, carnivals, athletic fields, circuses, side shows,
and such attractions as merry-go-rounds, ferris wheels, roller
coasters, etc.
"Person" means any iddividual, receiver, assignee, firm, co-
partnership, joint venture, corporation, company, joint stock company,
association, socibty, or any group of individuals acting as a unit,
whether mutual, cooperative, fraternal, non-profit or otherwise.
Section.2. (a) There is herby levied and imposed upon every
person (including children, without regard to age) who pays an
admission charge to any place, including 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 socoinnodations, which said tax shall be in