HomeMy WebLinkAboutORD 2996 a.—
. ,
/. �` � 3 tl ,�J , c- .
)y � . .
CITY OF REN.TON, WASHINGTON
ORDINANCE N0. 2996
AN ORDINANCE OF THE CITY. OF RENTON, WASHINGTON,
� AMENDING SECT�.O�i 5-2203 0�' CHAPTER 22 OF TITLE
V (BUSINESS RE.GULATIONS) OF ORDINANCE N0. 1628
ENT.ITLED "CODE OF GENERAL ORDINANCES OF THE I
' CITY OF RENTON" RELATING T0 TAX ON MOVIE 'I
ADMISSION CHARGES
THE CITY COUNCIL OF THE CITY OF RENTON,. WASHINGTON, DO
ORDAIN AS FOLLOWS :
SEC'TION I : Existing Section 5-2203 of Chapter 22 of �I
Title V ( .Business Reguiations) of Ordinance No. 1628 entitled '
"Code of General Ordinances of the City of Renton" is hereby ',
amended to read as follows : I
Sectiori 5-2203 , as amended:- LICENSE FEE.: 1. Every oper.ator '
or owner of a golf course, skating rink, whether roller skating or
commercial
ice skating, and/theaters customarily showing motion pictures, I
before commencing to carry on or conduct a business within the �
corporate limits of the City sha�l obtain a licerise for the operation
of said business from the City Clerk and pay a license fee as
follows : I,
:.A. ' For operation of a golf course and activities
incidental thereto, the sum of fifty dollars ($50. 00) -. I�
annually; if semi-annual license, the fee shall be I
twenty-five dollars ($25. 00) for such semi-annual period. I
:B � uFor operation of a skating rink (roller skating
or ice skating) the sum of fifty-dollars-($50. 00) annually;
if semi-annual license, the fee shallbe twerity-five Dollars
($25 . 00) for such semi-annual per.iod.
commercial
�C"('�_)•For oper.ation of a/theater regularly showing �
motion pictures, or a motion picture show, the sum of I
fifty dollars (_$50 . 007 anrivally; if semi-annual license,
the fee. .shall be twenty-five Dollars ($25 .00) for each
-1-
L _ - -
i ,
. .�, . . .
i � , �_ , �
_ .
such semi-annual period. The theater license fee
shall include the right to operate c�necnncession within
the thea.ter-znovie premises.
� 2.) In addition thereto there is hereby imposed
I
and levied upan every person who pays such an admissian
� charge a tax af three cents ( 3�) on each admission �
I eharge. Every person receiving an admission charge I
upon wh�:ch a.n admission tax is levied under this Chapter
shall collect the amount of the tax imposed upon the I
person paying an admi�sion charge. Such admission tax
shall be deemed to be held in trust by the persan
required �o collect the same until remitted to the
Director of Finance as hereinafter provided. The (
admission tax imposed in this Chapter shall be collected i
I at the time the admissian charge is paid. Said
adm.ission tax is in addition to all other tax or license
f ees imposed by law.
( 3 .)" F'ilirig of Stateme"rit and ;Payment of the fiax: ,
Every parson conducting or engaging in the operatian of
commercial ,
aJtheater regularl.y shawing mo�ian pictures or mation
picture show, as abave specified, and imposing a charge
�� for admissian within the City Limits of the City of I
I
Reriton, shall on or before the first day of 6etober
of eech year, fi�e with the Directar of Finance a. �
I
statement signed and swarn to by said person indicating I
the. total amoun� af paid admissian charges collected
by such per.son during the last preceding twelve month I
period. A remittanee for the amourit ot the th�ee cen-�s
I C3�) admission tax levied by this Chapter shall accampany
the sta�ement.
-2-
. F ; . <
� � � � .
(4. ) Inspect'ion of Records : The Director of
Finance, either personally or through her authorized
agents, shall have the right to inspect and examine
the records of every person subject to the taxes imposed
b this chapter and all such records shall be retained
I y
for and be available for such inspection for a period
of f ive ( 5) years .
( 5. ) L'ieris for Unpaid Taxes : Any and all taxes and
a ments due and un aid under this Cha ter shall be a
P Y
P P
debt to tlie Citycf Renton, and shall be a personal obligation
of the. taxpayer and shall be a lieri upon all the properties
of the taxpayer. Said lien shall have priority over all
other lieris and obligations except those to the State
of Washington and the United States Government. Said
lien shall be enfo.rced b the Director of Finance as
Y
any other lien would be enforced against the defaulting
debtor.
The abo.ve tax is levied pursuant to the provis.�ons ,
of RCW 35. 21. 280 and shall not apply to school activities
i as specified therein.
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 license ineffective.
2 . Each license issued hereunder shall state upon its
face the following: .
(A. ) The name of the licensee and any other name under
which such business is being conducted.
(�). The kind and address of each .business so licensed.
(C) . The amount of license fee therefor.
(D) . The dates of issuance and expiration thereof.
(E) . Such information as the City Clerk shall determine.
-3=
. , ,� . .
� � � Y •
3 . Every licensee under this Chapter shall �mit all
reasonable inspections of his business and examinations of his
premises by duly authorized agents of the City and shall at all
times comply with all laws and regulations applicable to such
licensed business. Each licer.Lsee shall avoid all forbidden,
improper or unnecessary practices or con�tions whi:ch do or may
affect the .public health, morals or welfare.
SECTION II : All other terms and provisions of Chapter 22
of��'PITLE V (Business Regulations) shall remain in full force and
affect except as expressly modified hereinabove.
SECTION III : THis Ordinance shall be effective on and
after January l, 1976 and upon its �assage, approval and five days
after its publication.
PASSED BY THE CITY COUNCIL this 5th day of Jan-uary 1g� 6,
� . . �
Delo.res A. Mead, City �Clerk
�P�J����x x�'��x���x x��-�x x���'x�x����c�-x,x��x
Returned by Mayor unapproved
VALID WITHOUT MAYOR' S SIGNATURE PER RCW 35A. 12 . 130
Avery Garrett, Mayor
� Approved as to form:
�r�i ,�°ti� ,
Gerard M. Shellan, City Attorney
Date of Publication: 1-16-76
-4-
'� —