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HomeMy WebLinkAbout00188 SESSION OF THE CITY COUNCIL, APRIL 6, 1943, continued.364 t.7T rn ITi?S M TflT: R-GULAn SRSSIC11 OF THE CITY COUIiCIL, APTUL 6, 1943, continued. (a) 7.'henever any person is admitted free or tit reduced rates to any place at a time when under circumstances an admission charge is made to other persons for the same or similar accolmaodations, 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 accommodations. (d) 7,henever the charge to women and children for admission to any place is lens than the charge c.ade 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 charge paid. (e) Amounts paid for admission by season ticket or subscription 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) '.':.Ilenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place, any price or charge made in excess of the es- tablished Price or charge therefor at such ticket or box office shall hA taxable in a sum equal to 10% of the amount of such excess, which tax shall be in addition to the tax on the ticket or be,,. office admission charge, shall be paid by the person paying the admission charge, and shall be collected and remitted in the manner provided in Section 7 hereof by the person selling such tickets. Section 3. Any person who pays an admission charge to any public performance for profit to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise shall pay a tax of one and one-half cents for each ten cents or fraction thereof of the amount paid for ad- mission, and the amount paid for such admission shall be deemed to be 20% of the amount paid for refreshment, service or merchandise. If the amount naid for ad- mission is twenty cents or less, no tax shall be imposed; and if a fixed admission charge, including a "cover charge," is imposed upon each person admitted, end it is fair and reasonable in comparison with charges generally made for similar per- formances or entertainments, such charge is taxable at the rate of one cent for each twenty cents or fraction thereof: Provided, that if no fixed admission charge or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other times, or if the prices charged are substantially higher than are charged by other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, and 20% of the total amount so paid shall be subject to the tax at the rate of one and one-half cents for each ten cents or fraction thereof. If the price paid for refreshments, ser- vice or merchandise does not exceed iw1.50, no admission charge is deemed included in the price paid; if, however, the price paid for refresinnents, service or mer- chandise exceeds W1.50, the tax hereby levied shall be computed upon the total amount thereof, even though expended on behalf of more than one person, and the amount thereof shall not be prorated among the persons of the party. If a mini- mum charge is imposed or a so-called "food ticket" is reeuired to be purchased by the person admitted and such minimum charge or "food ticket" is later accepted by the management in full or part payment of food or other refreshments 'served, the amount paid for such minimum charge or "food ticket" shall not be deemed an amount paid for admission; end in such case the tax levied shall be equal to one and one-half cents for each ten cents or fraction of the amount paid for admission, which shall be deemed to be 20% of the amount paid for refreshments, service or merchandise. Section 4. Ylhenever an amount of more than ten cents is required to be paid to gain admission to any building or enclosure in which a skating rink is located or to the rink itself, the amount paid, plus the amount, if any, paid for rental or use of equipment or facilities supplied to the person paying for the admission and necessary to the enjoyment of the privilege for which the admission is charged, shall be deemed the admission charge, and a tax is 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 paid in the manner provided in Section 7 hereof. Section 5, l`.'henever an amount of more than ten cents is required to be paid to gain aclinissfon to any resort or picnic grounds, the whole amount so paid is sub- ject to a tax of one cent for each twenty cents or fraction thereof, even though such'amount includes a charge for use of equipment and facilities such as tables, stoves, etc. If a lesser amount is charged to persons who do not use sucn equip- ment and facilities than those who do use such equipment and facilities, the lesser charge is deemed the admission charge. Where a separate charge is made for the use of equipment and facilities, such charge 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'. Whenever an organization or club acquires the sole right to use a resort or picnic grounds, solely for the enjoyment of its members or employees and their friends, the amount paid for such right is an amount paid for an admission charge and subject to the tax herein levied; Provided, that it the organization or club in turn charges its members or employees all or part of the amount so paid, such charge does not constitute an admission charge subject to the tax herein levied. Amounts paid for the privilege of parking cars in a resort or picnic grounds do not constitute an admission charge unless the amount of such charge is determined by the nwrber of passengers in the automobile or the same charge is made to all persons rho enter the resort or grounds, whether on foot or by other means of transportation. If a charge is made for each passenger in an automobile, in addition to a charge for parking facilities, the amount paid for the passengers is an admission charge and subject to the tax, herein levied. The tar: herein levied shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Section 7 hereof. r iti i r C• c - t 1 "i I Sw a .. .. _._ .:..,.tin P. 3G5 ISINUTES OF THE REGULAR SESSION OF THE CITY COUNCIL, APRIL 6, 1943, continued. Section 6. The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuous- ly and indelibly printed or written on the face or back of that Part of the ticket which is to be taken up 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 name of the vendor or the price is not so printed, stamped, or written, or to sell an admission ticket or card at a price in excess of the price printed, stamped, or written thereon. Section 7. Every person receiving any payment for admissions on which a tax is levied under this ordinance shall collect the amount of the tax imposed from the i l t e tax required to be collected under this person melting the admission payment. The t eq ordinance shall be deemed to be held in trust by the person required to collect the same until paid to the Treasurer as herein provided. Any person required to collect the tax imposed under this ordinance who fails to collect the some, or, having collected the same, fails to remit the sane to the Treasurer in the manner prescribed by thin ordinance, whether such failure be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be per- sonally liable to the City for the amount of such tax, and shall, unless the remit- tance 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 Treasurer in bi-monthly installments and remittances therefor on or before the 15th day of the month next succeeding the end of the bi-nonthly period in which the tax is collected or received: Provided, that the first return and remittance under this ordinance shall be made on or be- fore the 15th day of July, 1943, and shall cover the period from and including Ir;ay 1, 1943, to an including June 30, 1943. Payment or remittance of the tax collected may be made by check, unless payment or remittance iS otherwise required by the Treasurer, but payment by check shall not relieve the person collecting the tar, from liability for payment and remittance of the tax to the Treasurer unless the check is honor,-d and is in the full and correct amount. The person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Treasurer may require, showing the amount of the tax upon admissions for which he is liable for the preceding bi-monthly period, and shall sign and transmit the same to the Treasurer with a remittance for said amount; Provided, that the Treasurer may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional in- formation es he may deen necessary to determine correctly the amount of tax collected and payable. Whenever any theatre, carnival, show, exhibition, entertainment, or amusement makes an admission charge :.hich is subject to the tax herein levied, and the same is of a temporary or transitory nature, of' which the Treasurer shall be the judge, the 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, o.• at the conclusion of the series of performances or exhibition, or at the conclusion of the series of performances Orexhibitions or at such other times as the 'Treasurer shall determine; and failure to comply with any requirement of the Treasurer as to report and remittance of the tax, as required shall be a violation of this ordinance. The books, records and accounts of any person col- lecting a tax herein levied shall, as to admission charges and tax collections, be at all reasonable times subject to examination and audit by the Treasurer. Section B. Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Treasurer, make appli- cation to and procure from the Treasurer a Certificate of Registration, the fee for which shell be one dollar ($1.00), which certificate shall continue valid ui.ti2 the 31st day of December of the year in which the same is issued. Such certificate of Registration, or duplicate original copies thereof to be issued by the Treasurer without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admission are sold. Section 9. l•,'henever a Certificate of Registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or ex- hibition by persons .-;he are not the owners, lessees or custodians of the building, lots or place where the amusement is to be conducted, the tax imposed by this ordi- nance shall be reported and remitted as provided in Section 7 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 V:ith the application 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 Treasurer of the issuance of such certificate and the joint liability for collection and remittance of such tax. Section 10. The Treasurer shall have power to adopt rules and regulations not incon- sistent with the terns of this ordinance for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a cony of said rules and regulations shall be on file and available for public examination in the Treasurers office. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this ordinance. Section 11. The tar, hereby levied and imposed shall be after I.ay 1, 1943. collected and payed on and Section 12. If any portion of this ordinance shall be adjudged invalid, such in- validity shall not affect the portions which are not adjudged invalid. Section 13. Each violation of or failure to comply with the p ovisions of this ordi- nance shell constitute a separate offense and shall subject the offender to a fine of not to exceed One Hundred Dollars (.100.00) or to imprisonment in the City jail f cr not to exceed thirty (30) days, or to both such fine and imprisonment. Section 14. THAT THIS ChDIWANCE be published once in the Port Townsend Leader to ti