HomeMy WebLinkAbout01835ORDINANCE NO. 1353
AN ORDINANCE of the City of Port Townsend,
Washington, amending Section 2 of Ordinance
No. 1155, passed on April 20, 1943, and
approved April 21, 1943; and thereby alter-
ing the rate of admissions tax.
BE IT ORDAINED by the Council of the City of Port Townsend,
Washington, as follows:
Section 1. Section 2 of Ordinance 1155 of the City, passed on April
20, 1943, and approved by the Mayor on April 21, 1943, is hereby amended
to read as follows:
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, including a tax on persons who are admitted free of
charge or at reduced rates to anyplace for which other persons pay a
charge or a regular higher charge for the same or similar privileges
or accomadations, which said tax shall be in the amount of three per cent
(3%) of the admission charge.
(b) No tax shall be payable by any bona fide employee of the place
or by any Federal, State or Municipal officer or employee on official
visits, or by any newspaper reporter, or by any child under twelve years
of age who is admitted free.
(c) Whenever any person is admitted free or at reduced rates to
any place at a time when under circumstances an admission charge is made
to other persons for the same or similar accomadations, a tax shall be
payable by the person so admitted in an amount equal to the tax payable
by such other persons for the same or similar accomadations.
(d) Whenever the charge to women and children for admission to any
place is less than 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 the amount of the tax payable hereunder
by such persons shall be determined by the amount of the actual admission
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