1146_00001DRDINANCENO.1146
AN ORDINANCEAMENDINGCHAPTER3.16 OF THEMOSESLAKEMUNICIPALCODEENTITLED"ADMISSIONSTAX"
THE CITY COUNCILOF THECITY OF MOSESLAKE,WASHINGTON,DOORDAINAS FOLLOWS:
Section 1.Chapter 3.16 of the Moses Lake Municpal Code entiteld "Admissionslaxisherebyamendedtoreadasfollows:I 3.16.010 Tax Imposed -Rate -Exemption:There is levied and imposed uponeverypersonwhopaysanadmissionchargetoanyplaceataxequaltofourpercent(4%)of the gross admission charged;exceptactivitiesofelementaryorsecondaryschools;and events spon-sored by tax exempt non-profit organizations.Tax exempt non-profit organizations are those associations or corporations ofwhateverkindasdefinedbythefederalgovernmentorbytheStateofWashington.
3.16.020 Collection and Remittance of Tax:Every person receiving paymentforadmissionsonwhichataxisleviedunderthischaptershallbedeemedtoholdthetaxintrustuntilthesameispaidovertotheFinanceDepartmentasprovidedinthischapter;and if thepersonfailstoremitthetaxtotheFinanceDepartmentinthemannerprescribedbythischapter;he shall nevertheless be per-sonally liable to the city for the amount of such tax.The taximposedunderthischaptershallbereportedandremittedtotheFinanceDepartmentmonthlyonorbeforethefifteenthdayofthemonthnextsucceedingthemonthinwhichthetaxiscollected.
3.16.025 Penalties and Interest:
A.If full payment of any tax is not received by the FinanceiDepartmentonorbeforetheduedate,there shall be addedtotheamountdueapenalt.y as follows:
1.Five percent (5%)if paid within 29 days after the datedue;
2.Ten percent (10%)if paid within 30 to 59 days afterthedatedue;
3.Twenty percent (20%)if paid within 60 to 89 days afterthedatedue;
4.Twenty-five percent (25%)if paid within 90 to 119 daysafterthedatedue;
5.Fifty percent (50%)if paid after 120 or more daysafterthedatedue.
B.In no event shall the penalty be less than $10.
C.In addition to the penalties assessed,interest shall beaddedtotheamountdueatthemaximum;legal,statutoryrateandcompoundeddaily.
I D.The penalties assessed shall be in addition to any civilpenaltiesthatmaybeimposedasaresultofanyactiontakenbythecitytoenforcetheprovisionsofthischapter.
3.16.030 Temporary or Transitory Shows:Whenever any theater,circus,show,exhibition,entertainment or amusement makes an admissionchargewhichissubjecttothetaxleviedinthischapter,andthesameisofatemporaryortransitorynature,of which theFinanceDirectororhisdesigneeshallbethejudge,the FinanceDirectororhisdesigneemayrequirethereportandremittanceoftheadmissiontaximmediatelyuponthecollectionofthesame,at
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the conclusion of the performance or exhibition,or at the con-
clusion of the series of performances or exhibitions,or at such
other times as the Finance Director or his designee shall
determine.
3.16.031 Requirement to Keep Books,Records,and Accounts:It shall be
the duty of any person collecting a tax levied in this chapter to
keep an accurate set of books,records,and accounts as to the
gross income receipted,the gross income subject to the collec-
tion of admissions tax and the amount of admissions tax col-
1ected.The books,records and accounts of any person collecting
a tax levied in this chapter shall,as to admission charges and
tax collections,be at all reasonable times subject to examina-
tion and audit by the Finance Director or his designee.
3.16.032 Cost of Examination and Audit:If an examination and audit is
required,whether done by the Finance Director or his designee or
an accountant specially employed by the Finance Director to audit
the books,records,and accounts of any person collecting a tax
levied in this chapter,the expenses of such examination and au-
dit shall be collected from the person collecting a tax levied in
this chapter by whatever means available.
3.16.033 Overpayment or Underpayment of Tax:If the Finance Director or
his designee,upon investigation and audit or upon checking re-
turns,finds that the tax paid is more than the amount required
to be paid,he shall,upon request of the person collecting the
tax,refund the amount overpaid by warrant upon the General Fund,
or credit the amount against any tax due or to become due from
such person collecting the tax hereunder.If the Finance Direc-
tor or his designee finds that the tax paid is less than re-
quired,he shall send a statement to the person collecting the
tax showing the balance due,who shall,within ten (10)days of
the receipt of the statement,pay the amount shown thereon.Pen-
alties and interest shall be assessed pursuant to 3.16.025 of
this chapter beginning on the eleventh (11th)day after the
statement is dated according to the schedule set forth in
3.16.025 of this chapter.
3.16.035 Penalty:Any person who violates any of the provisions of this
chapter shall be punishable as defined in Chapter 1.08 of the
Moses Lake Municipal Code.
Section 2.This ordinance shall take effect and be in force five (5)days
atter its passage and publication as provided by law.
Adopted by the City Council and signed by its Mayor on September 25,1984.
Publish:October 1,1984