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Home My WebLink AboutORD 3013 ,�, " . a . .., s . A . � . , . `� '" i AMENDING ORDa ##2996 CITY OF RENTQN, WASHINGTON ORDINANCE N0. 30i� AN ORDINANCE OF THE CIT� OF RENTON, WASHINGTON P,MENDING. SECTION .5-2203 OF CHAPTER 22 OF TITLE V CBUSINESS RE.GULATIONS? QF 4RDINANCE N0. 1628 ENT.I.TLED "CODE OF GENERAL ORDINANCES 0� THE CTTY OF RENTON" RELATING TO TAX ON MOVIE ADMISSTON CHARGES AND PROFESSZONAL SPORTTNG EVENTS THE CITY CClUN.C.IL OP THE CITY OF RENTON,. WASHINGTON, DO QRI?AIN AS FOLLQWS: SE"CTTON T : Existing Section 5-22q3 of Chapter 22 of Title V (Business Regulatic�ns) of Ordinance No. 162$ erititled 'iCade of General Ordinances af the City. of Reriton" i.s hereby amen:ded to. read as follows: Se:cti:ciri 5=220'�3 , :a�s ai�ierided: LI'CEN`SE 'FEES 1. Every oper_ator or owner of a golf caurse, skating rink, whe�her roll.er ska�ing or a.ce skating, commercial theaters cus�omarily �awing motian pictures , and professianal sparting events, charging admissions there�'or,- before commencing �a. carry on or conduct sueh busines.� within �the corporate limits of the City af Renton shall obtain a 2icerise for th.e oper.ation of said bu.siness from the City Clerk and pay a license fee as fallows: A. For c��er.ation of a golf caurse and activities: inciderital ther.e�o, .the .sum of fi�ty dollar� (.$50 . 00) annually; if senii-annual Iicerise,: the. fee shali be twenty.-five dollars ( $.25. 007 for such semi-annual period. B. For oper.ation af a skating rink (r.oller skating or ice ska�ing) .the :sum of fifty dollars ($50. 00) annually; if semi-annua3 lieense, the. fee shall be tw�.nty-�ive dollars ($25. OQ) for s.uch semi-annual period. C. tl) For oper:ation of a coinmercial :theater regularly � showing moti.on pietures, or a motion picture .show,. the ( sum of fif-�y: dallars C$5Q. 00? annually; if semi-annual 1 -1- I 4 . �� • „ . , , � � - . ,. _ .. � � licerise, the fee shall be twenty-five dollars ($25 .00) for each .such semi-annual period. The :theater license fee .shall include the right to oper.ate one concession within the. theater-movie premises. ( 2) In addition thereto. there is hereby. impos.ed and levied upon every person who pays such an admission charge a tax of three cents .( 3.�) on each admission charge, effective on and after June l, 1976 . Every person receiving an admission charge upon which an admission tax is lev.ied under this Cha.pter shall collect the amount of the. tax imposed upon th.e .person payin g an admission charge. Such admission tax shall be deemed to be held in trust by th.e .person required to collect the same until remitt.e.d to the Director of Finance as here- inafter provided. The admission tax imposed in this Chapter shall be collected at the time the admission charge is paid. Said admission tax is in addition to all other: tax or licerise .fee.s imposed by law. D. For the operation and conduct of all '�rofessional sportin�' .events_ there is hereby imposed and lev.i_ed upon every person .wh.o. pays s.uch an admission charge a tax equal to five :per. cent ,(.50) on ea.ch such admission. Ev.ery person :r.ece.iving an admission charge upon whi:ch. an admission ��tax is levied under. .this Chapter shall collect_ the. .amount of th.e. tax imposed. upon the person paying an adm,issi�on charge. Such �mission tax shall be deemed to be he1.d in trust by th.e :per:son required to. collect .the same .until reniitt.e.d ta the Direc.tor of Finance as hereinafter provided. . Th.e .admission tax imposed in this. _Chapter shall be. .coll`ec.ted .at the time I the admissi�on..�char e is aid. Said: admiss.ion tax is in addi- I' � P tion to all :oth�r: �tax or license; fees imposed by law. I -2- .• .- . . , , E. F'il'irig of St"ate:�ierit arid Paymerit of the: 'Tax. Every person conducting or engaging in the operation of a commercial theater or '�rofessional sporting�' events , as abo.ve specified, and imposing a charge for admission within the City Limite of the City. of Reriton, shall quarterly, on or before April 30th (lst quarter) , July 31st ( 2nd quarter) , October 31st .( 3.rd quarter) and January 3lst (.4.th .quarter) of each year,, file with. the Director of Finance a statement signed and sworn to by. said person indicating the. to.tal amount of paid admission charges collected by. s.uch person during each quarter of the .year. A remi.ttance for the amount of the .admission tax lev.ied by. this Chapter shall accompany each statement. F. Insp:ectiori of- Records•. The Dir.ector of Finance either personally or thr:ough her authorized agents., sl-al:l have the right to inspect and examine the records of every person subject to. the taxes imposed by. this Chapter and all such records shall be .retained for and be .available for such insp.eeti.on for a period of five ( 5.) years . G. L'ieris- for Unpa'id- Taxes. � Any and all taxes and payments. due .and unpaid under. this Chapter shall be. a deb.t 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 lieris and oblig.ations except th.ose .to. .the .St:ate of Washington and the. Unit.ed States. Governanerit. Said lieri shall be: e,nfor.cedcby. the Director of Finance. as any other lien .wo:uld be. erifo.r.ced against the. defaulting deb.tor. I' The ab.ove. .tax is levied pursuant .to_ the provisions -3- . .- . . . .� • � - of RCW .35. 21. 280 and shall not apply to school actfvities as specified therein. H. No rebate. or refund of any license fee or part thereof shall be made by reason of the non-use .of such license or by reason of a change of location or business rendering the use of such licerise ineffective. 2 . Each .licerise issued hereu:nder shall state upon its face .the following: (A. ) The name of. the li.censee. and any other name under whi:.ch .such bu.siness is being conducted. (B. ) Tlie kind and address of each business so liceri.sed. (C. ) The amount of licerise. fee. th.erefor. (D. ) The dates of issuance and expiration thereof. (D. ) Such information as the City Clerk .shall determine. 3. Ev.ery licerisee. under this Cha.pter shall permit all reasonable inspections of his business and examinations of his premises by duly auth.orized agents of the .City and shall at all times , comply with .all laws and regulations applicable :to such licerised business . Each licensee .shall avoid all forbidden, improper or unnecessary practices or conditi.ons whi_ch do or may affect the public health, morals or welfare,.. . SE'CTTON 'II : All other_ terms and pr.ovisions :of Chapter. 22 of Title V (Business Re.gui�ations) shall .remain in full force and effect except as expre,s_sly mod,ified hereinabo:ve.. -4-. ,' ' .' . r . • _ � . , . �. , . SECTION III: This Ordinance, unless otherwise specified in Section C (2) hereinabove., shall be effecti�e on and after January l, 197.6 and upon its passage, approval and five days after. its publ.ication. PASSED BY. THE CITY COUNCIL this lst day of March , 1976 �� . Maxine E .� Mc�tor, Deput-y_ City Clerk APPROVED BY. THE MAYOR .this 1 s t :c�ay of : .;-:�a�ch d, 19 76 . , �,a , ,�' , ��- Ch�rles Delaurenti, Mayor Approved as to form: � . �� . . . . . � � � Ge'rard M. Shellan, City. Attorney Date of Publication: 3-5-76 -5-