HomeMy WebLinkAbout1976-1934 COLLECTION OF AN ADMISSION TAX. ORDINANCE NO. A
AN ORDINANCE relating to licensing and business regulation's;
providing for the collection of an admission tax,
defining terms, and specifying the amount of tax;
amending Sections 5.04.010 and 5.04.020, and repeal-
ing Sections 5.04.030, 5.04.040 and 5.04.050 of the
City of Yakima Municipal Code.
BE IT ORDAINED BY THE CITY OF YAKIMA:
Section 1. Section 5.04.010 of the City of Yakima Municipal
Code is hereby amended to read as follows:
5.04.010 Definitions. For purposes of this chapter,
the following words and phrases shall have the following
meaning ascribed to them:
1. Admission charge. The term 'admission charge',
in addition to its usual and ordinary meaning,
includes a charge for season tickets or subscrip-
tions; a cover charge, or a charge made for use
of seats and tables reserved or otherwise, and
other similar accommodations; and a charge made
for automobile parking if the amount of the charge
is determined according to the number of passen-
gers in the automobile.
2. Treasurer. The word 'treasurer' means the Yakima
City Treasurer.
3. Place. The word 'place' means any building,
enclosure or other premises open to the public
for entertainment or amusement when a fee or
charge is collected for the privilege of entry
into the building, enclosure or other premises
where the entertainment or amusement occurs,
including, but not limited to, buildings, enclo-
sures and premises such as movie theatres and
theatres with live performances, dance halls,
amphitheatres, stadiums, athletic pavilions
and fields, baseball and athletic parks, and
such attractions as merry-go-rounds, ferris
wheels and other carnival rides and carnival
amusements of every nature; provided, the word
'place' excludes billiard parlors, skating rinks
and bowling alleys.
4. Person. The word 'person' means any individual,
receiver, assignee, firm, co-partnership, joint
venture, corporation, company, joint stock company,
41/ association, society or any group of individuals
acting as a unit, whether mutual, cooperative,
fraternal, nonprofit or otherwise."
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Section 2. Section 5.04.020 of the City of Yakima Municipal
Code is hereby amended to read as follows:
"5.04.020 Admission tax imposed--Rate.
A. There is hereby levied and imposed upon every Ali
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 privi-
leges or accommodations, which tax shall be the amount of
one cent (1) for each thirty-five cents (35) or fraction
thereof paid for the admission charge; provided, the tax
levied and imposed by this chapter shall not apply to
persons paying an admission to any activity of any
elementary or secondary school, including public insti-
tutions of higher learning.
B. Whenever the admission charge is ten cents (10)
or less, no tax shall be payable, 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 offi-
cial visits, or by any news media 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 circum-
stances where an admission charge is made to other per-
sons 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. 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 (10) or less.
E. 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 established
price or charge therefor at such ticket or box office
shall be taxable in a sum equal to ten percent (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 5.04.070 hereof by the owner or
operator of the place.
F. Any person having the gratuitous permanent or
seasonal use of boxes or seats or a lease for the use
of any box or seat in any place for which an admission
charge is made shall pay a tax equivalent to the amount
of tax which would be collected for a similar box or seat
sold for each performance or exhibition at which the
box or seat is used or reserved by or for the lessee or
holder, the same to be collected and remitted in the manner
provided in Section 5.04.070 hereof by the owner or operator
of the place."
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Section 3. Sections 5.04.030, 5.04.040 and 5.04.050 of
the City of Yakima Municipal Code are hereby repealed.
Section 4. This ordinance shall be in full force and
effect thirty days after its passage, approval and publication
as provided by law and by the City Charter.
PA . D BY THE CITY COUNCIL, signed and approved
day o :� / / 1976.
i r
ei/M49/ 041/1
Mayor
ATTEST:
C ity /'lerk
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