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HomeMy WebLinkAboutORD 2119b FOLLOWS: � �3c0 ORDINANCE NO. AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON LEVYING AND FIXING ADMISSIONS TAX ON HORSE RACING ACTIVITIES AND COLLECTING AN ADMISSION CHARGE THEREFOR; PROVIDING FOR THE PAYMENT AND COLLECTION OF THE TAX; AND PRESCRIBING PENALTIES FOR VIM ATION OF THIS ORDINANCE. BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE CITY OF RENTON, AS SECTION 1: When used in this Ordinance and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set out herein: a. Admission Charge: The term "admission charge" shall mean the regular and customary charge for the rightcr privilege to attend or be admitted to any horse racing activities within the City of Renton and shall include, among others, the following: all charges for seats, whether reserved or otherwise, and other similar accommodations. b. City Treasurer: The term "City Treasurer" shall include the collector of City taxes for the City of Renton. c. Person: The term "person" shall include an individual, firms corporation, company, partnership, association and any person acting in a fiduciary capacity. SECTION 2: Admission Tax on Horse Racing. On and after the effective date of this Ordinance, there is hereby levied upon and shall be collected from every person engaging in the business of horse racing and making admission charges therefor to the general public, a basic annual admissions fee or tax for such activity in the sum of $300.00. In addition thereto there is hereby imposed and levied upon every person who J. pays such an admission charge within the City Limits of the City of Renton, a tax of V& q on each admission charge. Every person receiving an admission charge upon which an admission tax is levied under this Ordinance shall collect the amount of the tax imposed upon the person paying an admission charge. Such admission tax shall be deemed to be e'ald in trust by the person required to collect the same until remitted to the City Treasurer as hereinafter provided. The admission tax imposed under this Ordinance shall be collected at the time the admission charge is paid. Said admission tax is in addition to all other taxes or license fees imposed by law. SECTION 3: Filing of Statement and Payment of the Tax. Every person conducting or engaging in the horse racing business as above specified and imposing a charge for admission, within the City Limits of the City of Renton, shall on or before the first day of October of each year file with the City Treasurer a statement signed and sworn to by said person indicating the total amount of paid admission charges collected by such person -1- Y during the last preceding twelve month period. A remittance for the amount of the 0 - admission tax levied by this Ordinance shall accompany the statement. In addition thereto the basic annual admissions fee in the sum of $300.00 shall be paid on or before the first day of January of each year. SECTIOti 4: Inspection of Records. The City Treasurer, either personally or authorized through his/agents, shall have the right to inspect and examine the records of every person subject to the taxes imposed by this Ordinance and all such records shall be retained for and be available for such inspection for a period of five years. SECTION 5: Liens for Unpaid Taxes. Any and all taxes and payments due and unpaid under this Ordinance shall be a debt to the City of Renton, and shall be a personal obligation of the taxpayer and shall be a lien upon all the properties of the taxpayer. Said lien shall have priority over all other liens and obligations except those to the State of Washington and the United States Government. Said lien shall be ,forced by the City Treasurer as any other lien would be enforced against the defaulting debtor. SECTION 6: Penalties for Non Payment. A taxpayer who fails to remit the amount of the taxes when due shall, in addition to all other penalties provided by law, pay a penalty of 5% of the amount of tax due for the first month of delinquency and an additional penalty of 5% for each succeeding month of delinquency but not exceeding P. total penaltycf 25% of the amount of such taxes due in any event. SECTION 7: Rules and Regulations. The City Treasurer shall have power to adopt rules and regulations not inconsistent with the terms of this Ordinance for the purpose of carrying out and enforcing the payment of the tax herein levied; and a copy of such rules and regulations shall be on file and available for public examination in the City Treasurer's office. Failure or refusal to comply with any rules and regulations promulgated under this Section shall be deemed a violation of this Ordinance. SECTION 8: Over or Under Payment of License Tax Based on Admissions. Whenever the taxpayer has made an overpayment and within two years after date of such overpayment, upon submission of proof thereof,imakes application for refund or credit of the overpayment such refund or credit shall be allowed. Any such refund made shall be drawn from the general fund when so approved by the City Treasurer. If refund or credit is not applied for within two years from date of overpayment, no refund or credit shall be allowed. SECTION 9: Returns Confidential. Returns made to the City Treasurer by the taxpayer pursuant to this Ordinance shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, City Attorney, City Clerk or his authorized agents, and members of the City Council; and it shall be unlawful for any person to make public or to inform any other person as to the contents of, or to IVAI permit inspection of, any such return, except as in this Section authorized, and except in any proceedings for determination and/or collection of the tax. SECTION 10: Violation and Penalties. Every person violating or failing to comply with any provision of this Ordinance or any lawful rule or regulation adopted by the City Treasurer pursuant thereto, upon conviction thereof, shall be punished by a fine not exceeding $500.00 or by imprisonment in the City Jail for a term not to exceed 90 days, or by both such fine and imprisonment. SECTION 11: Effect of Partial Invalidity. If any provision, Section, paragraph, clause or part of this Ordinance shall be held void or unconstitutional, the remainder of this Ordinance shall not be affected thereby, but all other provisions, Sections, paragraphs, clauses and parts of this Ordinance not expressly so held void or unconstitutional shall continue and remain in full force and effect. SECTION 12; All Ordinances and Resolutions or parts thereof, including but not limited toj=i 1-14�No. / % in conflict with the provisions of this Ordinance are hereby repealed. SECTION 13: This Ordinance shall be effective on and after January 1, 1965, following its passage, approval and legal publication. PASSED BY THE CITY COUNCIL this f -Y day of November, 1964. n City Clerk APPROVED BY THE MAYOR this f—y' day of Novemb 1964. Don"ald W. Custer, Mayor APPROVED AS TO FORM: Gerard M. Shellan, City Attorney DATE OF PUBLICATION: _�! f% -3-