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HomeMy WebLinkAbout00190 minutes thereof, was presented at this time for the second reading,M r 3VV i TTIYUTES OF THE REGULAR SESSION OF THE CITY COUNCIL, APRIL 20, 1943yc ntin.+e ORDINANCES AND RESOLUTIONS Admission -Tax Ordinance The proposed ordinance providing for an admission tax to be levied by the City of Port Townsend which was read in full for the first reading at the last regular session and incorporated in the minutes thereof, was presented at this time for the second reading, whereupon the City Attorney stated that consideration given this ordinance in the interim had disclosed the advisability of changes as follows: That administration of the ordinance be designated as a duty of the City Clerk rather than of the City Treasurer (this is re- conm:ended by the legal representative of the Association of Yiashington Cities); that Section 11 as originally read be eliminated for the reason that it is merely duplication, and that subsequent sections be relettered to conform therewith. The proposed ordinance was then read in full with such changes incorporated for the second reading; and upon the conclusion of said second reading in full, it was moved by Councilmen Carroll and seconded by Councilman Buse that the ordinance advance to the third reading, said third reading to be by title only. Upon roll -call vote, all five Councilmen present voted in the affirmative and motion was declared carried. Third Heading and Passage The proposed ordinance was read by title only for the third reading, whereupon it visa moved by Councilman gown and seconded by Councilman Carroll the ordinance do now pass. Upon roll -call vote, all five Councilmen present voted in the affirmative and motion was declared carried. A full true and correct cony of the foregoing ordinance as passed follows: OP.DI1;ANCE 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. THE CITY COUNCIL OF THE CITY OF PORT TOIYIISE14D DO OHDAIN AS FOLLO7.S: Section 1. Definitions: For purposes of this ordinance, words and phrases shall have the fo ow ng meanings: "Admission Charge," in addition to its usual and ordinary meaning, shall include a charge made for season tickets or subscriptions, a cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar ac- commodations; n charge made for food and refreshments in any place •,:here any free entertainment, recreation or amusement is provided, a charge made for ren- tal 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 enjoy- ment 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 auto- mobile 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, auditor- iums, carnivals, athletic fields, circuses, side shows, and such attractions as merry-go-rounds, ferris wheels, roller coasters, etc. "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, fra- ternal, non-profit or othervrise. p Section 2. (a) There is hereby levied and imposed upon every person (in- cluding children, without regard to age) who pays an admission charge to any place, including a tax on persons .,.,he 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 sa:..e or similar privileges or accommodations, which said tax shall be in the amount of one cent for each twenty cents or fraction thereof paid for the fadmission charge. b (b) :,'henever the admission charge is ten cents or less, no tax shall be pay- able, nor shall any tax 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. ri (c) '^henever any person is admitted free or at reduced rates to any place N at a time when under circumstances an admission charge is made to other persons for the same or similar accommodations, 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) Clhenever the charge to women and children for admission to any place 1 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 charge paid. r� L" y 91t: Li w 0 I' i VA U u f 0 KJ I. l L MINUTES OF THE REGULAR SESSION OF THE CITY COUNCIL, APRIL 20, 1943, continued. Admission -tax ordinance, continued. (e) Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which mould be charged to the holder or subscriber for a single admission is ten cents or less. (£) Whenever 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 be 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 box 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 perfor- mance 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 admission 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 paid for admission 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 ad- mitted, and it is fair and reasonable in comparison with charges generally made for similar performances 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 substan- tially 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 merchan- diseand 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, service or merchandise does not exceed $1.50, no admission charge is deemed included in the price paid; if, however, the price paid for re- freshments, service or merchandise exceeds $1.50, 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 minimum charge is imposed or a so-called "food ticket" is required to be purchased by the person admitted and such minimum charge or "food ticket" is later accepted by the management in full or part pay- ment 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; and 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. SYhenever 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 ad- mission 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. Whonever an amount of more than ten cents is required to be paid to gain admission to any resort or picnic grounds, the whole amount so paid is subject 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 such equipment 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. 1"henever an organization or club acquires the sole right to use a resort or• picnic grounds, solely for the en- joyment 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 if 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 pri- vilege of parking cars in a resort or picnic grounds do chargemission of such not constitute an ad - passengers fnthelautomobileess the oortthe same charge is detmaderminedto by the enter number of 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 tax 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. Section 6The price (exclusive of the tax, to be paid by the person pay- ing for admission) at which every admission ticket or card is sold shall be con- spicuously 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 ad- mission 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 ov card at a price in excess of the price printed, stamped, or written thereon. 3G9