HomeMy WebLinkAboutORD 2528� l + e
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ORDINANCE NO'.�����
AN ORDINANCE OF THE CITY OF REN'I`ON, WASHINGTON
AMENDING SECTIOI� 5-202 ANI7..'�5=�2.-03�� OF'. TIT:LE" .V (BUSINESS
REGULATIONS) OF ORDINANCE N0. 1628 ENTITLED
"CODE OF GENERAL ORDINANCES OF THE CITY OF RENTONr'
RELATING TO ADMISSION TAX ON HORSE RACING.
BE IT ORDAINED BY THE MAYOR AND THE CITY COUNCIL OF THE CITY
OF RENTON AS FOLLOWS :
SE�CTION I : Existing Section 5-202 of Title V (Business
REgulations) of Ordinance No. 1628 entitled "Code of Gen�ral
Ordinances of the City of Renton" is hereby amended to read as follows :
5-202 : ADMISSION TAX ON HORSE RACING :. On or after the effective
date of this Chapter , there is hereby levied upon and shall
be. collec:ted from every person�.engaging in the business of
horse racing and making admission charges therefor to. the ,
general public, a basic admission fee or tax for such
activity in the sum of three hundred dollars ($300 . 00 )
per year; wh.ich fee or tax shall include the operations
of concessions , not to exceed six (6 ) in number, conducted
during the racing �season at and within the confines of �
such race track , and wh�ich concessions are related to and I
incidental to the operation of such horse racing business . '
In addition thereto there is hereby imposed and levied I
upon every person who pays such an admissiori charge !
within the City limits of the City, a tax of five cents ($ . 05) �',
on each admission charge. Every person receiving an ad- 'I
mission char.ge upon which an admission tax is levied under I
thi:s Chapter shall collect the amount of the tax imposed i
upon the person paying an admission charge. Such admission
tax shall be. deemed to be held in trust by the person
required to collect the same until rerriitted to the City
Treasurer as hereinafter provided. The admission tax
imposed under this Chapter 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, except that the operations of concessions as herein-
abo.ve specified shall be exempt f.rom the provisions of
Chapter l , Title V (Business REgulations) of the City's
Code entitled "Code of General Ordinances of the City of
Renton" . (Ord. 2300 ; 2-20-67)
SECTION II : Existing Section 5-203 of Title V (Business
Regulations) of Ordinance No. 1628 entitled "Code of General
Ordinances of the City of Renton" is hereby amerided to read as follows :
5-203 : FILING OF STATEMENT :SND PAYMENT OF THE TAX: E.very
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
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of paid admission charges collected by such .person during
the last preceding twe.lve (12) months period. A remittance
for the amount of the five cents ($ :05) admission tax
levied by this Chapter shall accoinpany the statement. In
addition thereto the basic annual admissions fee in the
sum of three hundred dollars ($300 . 00) shall be paid on
or before the first day of January of each year.
SECTION III : Any or all ordinances or parts of ordinances
in conflict hereraith are hereby repealed.
SECTION 'IV:Th'ls �-Orc�inance shall be in full force and effect
on and after January l, 19'70 ; and after its passage , approval and
� legal publication.
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PASSED BY THE CITY COUNCIL this/r� day of December, 1969 .
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Helmie Nel.son, City ;Clerk
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APPROVED BY THE MAYOR thi:s /,j� day of December, 1969 .
A ery arr�tt , Mayor
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Approved as to form:
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Gerard M. Shellan, City Attorney
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DA�E 0� �U�LiCAt i�N D�C �. s 1��
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