HomeMy WebLinkAbout1384rT
.11 --"-"."--AnktilS1-01:1-11TAX..."17.-7-4-ri-745rfrir‘:•:tr---,fickwi§.
of :aim:same are anal clseweere . require, shataing the anmant of
il ORDINANCE NO. 1381 , 'rem aa lat. ticket 01• box mina. the tax upon admisaions for which.
1 am latzrairANCE levying an ad-. of the lance. any price or charm. i he i; liable for the. pree canna hi.
„. aka, ata ao persons paying mad- itt. e•ces.s of I he established • monthly period. and shall ai-rn
111 1(1 or wilt are admitted ireatie or charge therefor at •mili ; and tranarnif the same to the Cl1),'
,,, ,t. al. la:cloaca rates to any tieliet or tan: Mace, shell be Mx- I. Treasurer with a remittanee far
ttlace, flxinr.t the tiniount and .alile ill a sum eqttal to 10 per cent i said amount: Provided. that the
• alevid na. f 0 r the collection of the aracont of such ,sce6S. 1, Treasurer may in Ma diacretion
Iaa.reat: -prescribing penalt•ies; which tax shall be in addition to 11 require verified aramol returns
1. inal rcpt.:aline Ordinance, No. the tax on the ticket. or box office I. (rem any prison reCeiving :i.Cinits-
.irtint -ate,: c h a re . alto II be paid 0 :don pa yin en ta setting forth such
1 ill a
by the person paying the admis- 11 additional information as he may
" • ORDAINED 73Y THE
a lia fT Mon charae. and slut!! be collected ' deem necessary le determine
s,..i. t'.01 0121 Ala.IDDeCf IiiIii`taironC0:::::),uo:
tine City of Port Angeles aa .io.e. a
, , anti reunited in the manner pro- correctly -the amount of tax eel-
, person ia-nling auch ticketa.
laded in Section a hereof by lbc lecteci and paya Ole. Waerittaa.al
- : any theatrea, circus. alma, oxlii-
tan AM, Petaon having the per- ; hition, entertainment or anritse-
. ,. vs of this Ordinaace, words and marient eac of boxes or scats or 1. ment mae . on admission a:large
•ilafuica shall have the f°11°wing a lease 0. Mc lise 0. ani. bOx 01 which is soak:et lo the :aa here-
.
ttmerntaga: seat in an a place for which an ad- !• in leviee. 3.nd the aanie is of
I -Admiaston Cha•ge,- in addition mission che•g.e is made, in lieu 1. temporary. or transitory nature
an :la Inatal and ordinary Mean.: of .t.lia fax imposed herein, shall . p which the Treasurer .,:m.li lae
'Ma alta1 . include a •charge made pay a tax equivalent to 10 per i Ihe jodge. the Tretisurer ini:•,•
In: ..-•arain tickets or subscriptions cent Gf the amount for which a 1 quire the report anti refilMance
a caver Charge or a charge made' F:miler box or seat is sold for ' or Lae athriistajn tax ,,11,,,I,G,,,t..ly •
tor Toed and refrealunents in any each performance or exhibition at • upon the collection of tee
aa ce where any free entertain- which the box or seat as used or a at the conektaion of the perturni-
wort. tearer:00a or amusement is. reserved by or for the lessee or i arme or exhibition, or at the con- .
la aravided„ a charge made for ran- holder. the sante to be collected t coo of •ahe aeries o! pf-riarm-
ial or ta-c of equipment or fa- and remitted in the :r.anner pro- ances or es:Mint:or:a ra. t.. stion
1 ell: taa: for purposes of aecreation cidad la Fara ion 5 hereof by •
the ; other tirnes as Me Troasuaer
;a cr- rilim,ement, and where the owner or operators of the Place. shall determine: and failure to
, . remal of the equipment or Main- Section 3. Whenever an alnount ',comply wit!) any requIrc.mtill of
IX'S :s accessary to the enjoyment of more tha o thirteen eenta is re- a the Treasurer as •o report. aaa
I or tile privileae far which a gen- quired to be paid to gain admis- .i remittance of MC tax az required
a.. oral atintiasicri is charg ny charged. the sion to a building or enclosure I anal: lee a violation of this' Ord-
t!) coma:tied Charge shall be consid-, in which a ;1Nining pool or ?kit- ,. mance. The :books. .reearda age, -....,
'llaa tred as the admission charge: and ma rink is looated or to the pool accounts of any person collecting,
at 11 eharge made. for automobile or rink itself, the amount paid.. a taa lurch.' levied saana as to
-.... 5iaring where the amount of the plua site amount. if any paid !far admissilo•r: charges and tax cal-
charge is determined according, to rental or use of equipment or fa- I lections, be at all reasonable times.
klite number of passengers in an cantles supplied to the ileraon )oay- I subject to examination and autilt
:,,,tomebor:. :fig for the - admission and neeeS- I by the Treasurer.
-Traastirer- shall m e an the sary- to the enjoyment of the Section 5. -Any person conduct-
0. Cita"freasurcr. privilege for which the admission leg- or operating any place a .. en-
'Place- includes, but is not re- 2g charged, shall be deemed the 1 trance lo which an acmaita,ion
la atricted to. theatres, dance halls, admiration charge, and a tax is i charge is mode shall, on a •ar.-in
Oamphi-theatres, auditoriums, sta- hereby levied on such admission preacribed by the Tre.asarerAttake
<hums, a t h le t 1 c pavilions and cha'rgc in accordance with sec- 1 appneatijo to and procure from
fields. baaeball and athletic parks, lion 2 (at -above. which shall be i the Treasurer a Certificate of Reg-
circuses. side shows, swimming paid by the person paying the ad- I istration. the fee for which alaili
110ala, outdoor amusement parks, niPsion charge and winch shall : be One Dollar tS1.00.t, which cer-'
"ra..a and such attractions as merry-go- be collected rand remitted' by the plicate shall continue valid a..til
.. rounds, ferias wheels, dodge 'ems. person to whom the :same is paid , the 31st day of December of the
:eller coasters, and observation in toe manner provided in Section i . ear in which the s
toers. -5 17-reol. Yame 1
d,
w aaati.
tifc f lacalst
"Person", means any individuals, -Section 4. The price (exclusive 1 Such Ceriate o :won,
cl receiver. assignee, firm, copart- cf the. tax to tae paid by the person ! or dupltcate original comes taere.
ncrship. joint venture, corporation, paying f m
Er admission) at w.hich . of to be issued by the Treraairer
kti rOmpany . joint stock company, as- every admission ticket or card is ' be posted in a conspicuous ..ilace
without additional charae, shall
sociation. society, or any group of sold shall be conspicuously and •
..."4 individuals acting as a unit, wheth- . indeliably primed or written on M each ticket or box office when
ak. tickets or admission are
er mutual, cooperative, fraternal, the face or back of that pars of
1,..4 non-profit or otherwise, the ticket which is to be taken
Section 2. 1. a) There is hereby on -by the management of the 1
cla levied and imposed a tax upon place to w 11 i c h admission is
every person (including children, gained: and It aliall be unlawful
144 without regard to age) who pays for any person to sell an acimis.
an admission charge to any place,.
s th
are admitted free of char.ge or at name of the vendee or the price
including a fax 011 persons who • ion ticket er card on which e
reduced rates. to any place for • is not .so printed, stamped,' or
hich other persons pay a charge written, or to sell an admission
w
ticket or card at a price in excess
or, regular higher charge for the of the price printed, stamped, or
12180 0r similar privileges Or 2'C' written thereon.
i commodations. which said t)lS
.5hall he based on the admission ,,,‘S_ecE,ion 5. Every person receiy-
charac paid, or which would be ..aa any opatyment for admission
'payable were the persdn not ad. x s levied uuderathis
rmitted f r e e or at a reduced o'prird‘i‘trila' nce Shaall Lcollect, Die amount
kiharg.e" and in the amount 10- of the tax imposed fp. the person
1 making the ?Omission payment.
l dicated in the following schedule:
Admission Charge ' 'The tax required to be collected
5 .00 to $ .13 . na! under this °romance shall be
• 5 .14 to 5 .44 r.; deemed to be halt:, in trust. by the
as .45 to S .74 -4° person required to collect the
1 5 .75 to 51.04 ce'. same until paid to the Treasurer
jal,u5 to 51.34 ' ..° herein provided. An: person re.-
lain5 to SL64 t " ...I.O quired to collect the tax imposed
1.$1.65 to til 194 ,....i.'0 under this ordinance who fails to
1.95 ta 52,24 a' collect the same or having col-
52.a5 to $2:54 ac lected the same, fails . 1 remit tile
1 1.3.1)5 to 52.84 -,..'c same to the Treasurer in the man-
la 2.85 to 53.14 „1c ner prescribed by this ordinance.
"c whether such failure be the result
, I
1) Whenever the admission of his own act or the result of
icilarao (5 13100011 cents or less. acts or conditions beyond his onn-
ilo tax shall be payable, nor shalt' tool, shill! neyeatheteas be person-
any tax be payable by any bona any liable to the City for Inc
I
.0 11' ,111112 0 Yt: c of the place or by i amount of Such tax, and shall.
r :my fetb•ral state or municipal of- unless the remittance he made as
a. ficer or 0 to p I 0 y e e on official herein required. be guilty of a ado-.
or by any newspaper •ze- iation of his oreanar,ce. The tax
potter, or by any child under imposed hereunder ?hall be col-
1.\t1r,‘F ::.cara of age, wh is ad- lected as the lime the arkMs:m
1,,:t1 1ee.
.. charge is paid by the person seek-
ie. LYhenever any person is ad- Ing a:limas-ten to any place and
3:-,11,d ;n..,i, or at. reduced rata: ahall be reported and '5.11111 1.11 te,'
''' '1"., 111:100 at any time Whel . the person receiving tile tax to
"t. der cirennr;tances where an 11 (3- the Treaaarer in Inanomitla in-
n'. -• ton charge IS niade to other stallmenis and remittances there-
da, -• a• for the aame or similar for on or beiare Llie 't 31 day of
on ammodaticns. a tax shall be i the montl. next sacceeding the end
1' '.11'1' 1,3' till person so admitted t of .the b!-monthly period in vatich
iii at, .1 11113J1 .1 equal to The tax . the fax is colicotea. or re CeIVCd
■1,.n1:111 by at eh other persons foe provided. that the•firat return and
le ,inie or ainular account:oda:, - itt-i .c- nada • this arch:alma
• 1.,111, . . I 11111 , 3, •,... , -3
. ?hall be inade on or befero the
.il• Vil.....naver the eirattge to , j5ta day 01 ajarch ilia?. and shad
la men and children- for adMIS-, cover the Viried 110(1) and InClUd•
• ' il 7 0 ; iny 3)1,1-ri is les.s than the . lug .150011::: 1, 1957. to 1311(1 in-
1 ,' 11- 1113.)(1 10 01011. (11' when sucla.. chiding ..10e.):alary 28. )957. :PaY-
1.' .1" lannliarlY adillittee:, men:. 01 remittance of the nix col-
' . l'h' It r'r ( I-1'1313n !1.3 not ajet,d may ae made .1.... cheek,
• •••11: a, to aa a re.lucett rate uncicaa ,••..),esa pilvrrien11 or rerniitt role ii'!
.1a, tadio•ata... ,11,' Itr unman. t otherwise reilut.Ts1 by the T a.naur-
tax pay,: Ida 'a inunder 11y• ' ea bus pit,: r by /Aiwa shall
,.1) I. ("a. °le. • 11011 .1 , triteririmed- , net rel;,-,,, ii, r,,,,ion 0)1 !main::
;■;111,1: 1.,,,!,i1.1i, oc•tuill 1101- 3.11,1 1.1.1, .•13“ , 110 1(11,5 1'01' 3) 1.... 111.1111. 1
• 1' 1 100,011 , 11 , 1,;1 301' .,,n 11 Nnit111 , '1: °^11,';111'1#'1.3i'itr'114'.'1'-'1•31.:1 1111,1," 1 ••'31P111'33-, "11';
_ _. ,.... Lii. L ill,. 0 i. hili...t.1
• -.7! • '
• Section 7. Whenever a. Ceititi-
cate of Reg istration is at :a med
for the purpose of operaliaa or
conducting a teinpotai, oe 17
sitory 11)11 1.551110111. cntertaiiinvaiii
o: exhibition by persons wlm arc
not the owners, leasees. or, cus-
todians of the •builaing. lots or
place where the alma:meat is
ate be conciucted, the lax imposed
by this ordinance shall he repOri-
ed and remitted as • provided in
Section 5 hereof by said tiwner.
ilaesce 01" ellStOdian, uniess paid
by the person ronductme the
'piece. The applicant. for a Cer-
tificate of „Rogislraiion for F h
purpose, shall iurrish with the op-
•olication therefor the mune and
address of the owner. lessee
custodian of the preiniset upon
which amusement its to tie eon-,
duated. and such oa.ner, trasre or
c../stediati 'hall be notified by the
Treasurer of the issaance auch 1.
certificate and :he ,enat
for- collection and remittance of
such tax.
Seelien 8. The Treasurer
have 'power to adopt rules and
regulations not inconsistent
the terms of this ordinance for
carrying out and enforcine the
payment.. collecaion tlfi 10111 it-
lance of the tax 1(1001 11 vi !Xi
and a. copy of said rules n )101
ulations ahali be on Elle and avail-
ttble for public examination ki
Treasurer's Office. Pt intro or re-
fusal to comply •.vith •av
rules and 0071(15 11005 shall he
deemed a violation of 111 ordi-
nance.
Section !I. The lea ber"ba
ancalsortesed. 811011 he co:leered :1:,3
pain on and alter 3unit:t3-y 1. 3),;";.1
Section 11). If any perliet, of :a '1
ordinance shalt bc :la
valid, auch inv.tiMAL. ..a.ta
offect thc portions w111011..,. 1,ot
adjudat d invalid.
failicretiartio 1 lebil 'L
l'Ii:11•1
• vil7iorics 11:10 pf:0%11111 n3.f.a..a."•.:....:.,'"i;
1711117,R ofanxiini,j5r.c t,s,
drat' Dollars 53e0t too .yy _
pr,:5911ineol. in Or.
tSecoti. tatn e• Cn,
t
rtt, eamad tte.
5(5(5!) lamb 1,11t• d
ninti •
r
la. -111 diannalta
{
9
lie in' € ll fol ce''`Andr-effect- ^;ife.m
• fs passage and approval and from 1' .
and after irs lawful publication l•
and the City Clerk is hereby di -' i
Toni sr? to cause the same to .be
published.
Section 13. Ordinance No. 11140
repead,iopted April 28, 1943 is hereby,
led.
INTRODUCED: F e.b r u a r y _7,'
1937.
FAMED, February 7, 1957.
APPROVED AND SIGNED b};:'i
he ..Mayor Febru ry 7, 1957.
-PAUL 57, NEERL
Mayor
ATTEST: - tl
J. 5. LAW
City Clerk
Approved as to -form:
AND,E':r SEVERYNS
City Attorney
Pub: Feb: 15, 1957T.
7
, {C(" • 11- i_GCC�i c_c . 7CCCL
0:12 �i 47.7CC(.
SS
erk- fz-, t s1.r7c -d., ./ %L LT- ‘14-2!��.
• CL. ,rtL'CC. a / 1 '
e-
f 0.0 .a.('
•
/_55 ,...C.Li4)
2 4 1 1' c.i.;. 1e�? /- • lr -(I,.,•
1 --pc , l-4 re: ;
j'`0-4 .z 1c.[. i -t` -( 1,_..0 i c',',
2 C "" C Z[/?L 41.(1 ...)/ I Cr. l e c :, -
6-F` 22 r" rJ (f, zcl
to e_6!--61, rtt. • j.) 2'1
L •
i 9t
!� 11 ...�/.
l,, 2 '
,.< t.0 i L �} /7_tt ._% �c ! i
/ /
YL1L -GL2t' /5'.j i