HomeMy WebLinkAboutORD 5941CITY OF RENTON, WASHINGTON
ORDINANCE NO. 5941
AN ORDINANCE OF THE CITY OF RENTON, WASHINGTON, AMENDING SECTION
5-6-1 OF THE RENTON MUNICIPAL CODE, AMENDING ADMISSION TAX
REGULATIONS, PROVIDING FOR SEVERABILITY, AND ESTABLISHING AN
EFFECTIVE DATE.
THE CITY COUNCIL OF THE CITY OF RENTON, WASHINGTON, DO ORDAIN AS FOLLOWS:
SECTION I. All portions of the Renton Municipal Code in this ordinance not shown in
strikethrough and underline edits remain in effect and unchanged.
SECTION II. Section 5-6-1 of the Renton Municipal Code is amended as follows:
CHAPTER 6
ADMISSION TAX
SECTION:
5-6-1: Admission Tax
5-6-1 ADMISSION TAX:
In addition to the license fees provided elsewhere in this Title, there is hereby
levied an admission tax within the scope of RCW 35.21.280 as follows. Unless
otherwise provided in this Section, tThe term "admission charge" er
adrniss;v.p. charge" shall mean the regular and customary charge for the right or
privilege to attend or be admitted to the business location within the City of
Renton.
A. Admission Tax:
1. Tax Imposed: There is hereby imposed and levied upon every person
who pays an admission charge to any place within the City limits of the City of
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ORDINANCE NO. 5941
Renton, a tax equal to five percent (5%) on each such admission charge. The tax
is imposed on the amount of the admission charize actuallv paid by the person.
2. Exemption: The tax imposed bV this Section shall not apply to
elementary and secondary school activities as specified in RCW 35.21.280.
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ORDINANCE NO. 5941
exhibiti g ., eti R pieture fih V.04110n the City f R RWR a tax of five n n+ (5%)
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EB. Collection of Tax: The admission tax imposed under this Chapte-F Section
shall be collected at the time the admission charge is paid. Every person receiving
an admission charge upon which an admission tax is levied under this Section
ChapteF shall collect the amount of the tax imposed upon the person paying an
admission charge. Such admission tax shall be deemed to be held in trust by the
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ORDINANCE NO. 5941
person required to collect the same until remitted to the Administrative Services
Administrator Pip-ap e nireet- as h e*RafteF pFevide4 specified in chapter 5-26.
K. Liens for Unpaid Taxes: Any and all taxes and payments due and unpaid
under this ChaptEF Section 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 enforced by the Administrative Services Administrator Finance Directer as any
other lien would be enforced against the defaulting debtor.
D. All other administrative provisions from RMC 5-26 shall be fully applicable
to this Section.
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ORDINANCE NO. 5941
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ORDINANCE NO. 5941
SECTION III. If any section, subsection, sentence, clause, phrase or work of this
ordinance should be held to be invalid or unconstitutional by a court or competent jurisdiction,
such invalidity or unconstitutionality thereof shall not affect the constitutionality of any other
section, subsection, sentence, clause, phrase or word of this ordinance.
SECTION IV. This ordinance shall be in full force and effect thirty (30) days after
publication of a summary of this ordinance in the City's official newspaper. The summary shall
consist of this ordinance's title.
PASSED BY THE CITY COUNCIL this 18th day of November, 2019.
APPROVED BY THE MAYOR this 18th day of November, 20
Approved as to form:
Shane Moloney, City Attorney
Date of Publication: 11/22/2019 (Summary)
ORD:2076:9/18/19
Denis Law, Mayor
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