HomeMy WebLinkAbout5142 ORDINANCE NO. 51 4 a—
AN ORDINANCE of the City Council of the City
of Bremerton, Washington, repealing Chapter 3 44 of the
Bremerton Municipal Code entitled "Admissions Tax" in
its entirety
WHEREAS, the City Council desires to repeal Chapter 3 44 of the
Bremerton Municipal Code entitled "Admissions Tax" in its entirety in order to eliminate
the admissions tax in the City, NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF BREMERTON,
WASHINGTON, DOES HEREBY ORDAIN AS FOLLOWS
SECTION 1. Chapter 3 44 of the Bremerton Municipal Code entitled
"Admissions Tax" is hereby repealed in its entirety
Chapter 3.4
ADMISSIONS TAX
3.44.010 DEFIN ITIONS.
Fer- purposes ef this f werds and phfases shall have the fellewin
meamng
" Admission 11
f meanin means
and ineludes but shall net be limited in meaning to a ehar-ge made fef seasen tiekets 0
subsefiptiens, a eevef ehar-ge or- a ehar-ge made fef use of seats and tables, reserved e
7 w eefmne d a t ions,
f r re ntal or - use of equipment ipmen f t � + -+
� t- 1 Yuarv.�vo F ,
ineluding > > f p ool , s pie mara autefnmte > baseball
table type bowling games, all other-ball epemted games, and v' dw;� the rental of t
equipment or- farailittes is neeessafy to the enjoyment ef the pftvilege for- which a general
,
be deemed an admissien ehafge-
(b) " Tr - eas kf " me the a t, t
n n means and ineludes, but is not r-estneted s th ea t ers, d anee h a ll s,
amphitheaters au s , baseball and athlette
pafks > si s swimming pee
n " means any individual > assignee, fi nn, ,
> assoeia society, corporation,
unit as a mutual > & a t effia l ,
nenpf:efit or- otherwise-
Admissions Tax
• • _ I i
1 To I 1 t • • L
am ITI.TIT.
•
I . _
i • •
i • -
I / I
1.
I.
I.
M PC
lim
MON
IM 91
NZTM
RIPPE
WON
• 1 I.
MMI
wmrmpvsn
rp
I.
JIM
MYNEMIMMSCH
-
the tax te the etty unless the eheek is henefed and in the full and eeffeet ametint Anyone
pefter� and shall ^ an t,.^n t th e + tt, � ,1 1 f 1 wi t ,.,a a � a - cr�aii�nrr�- �xv�mn��v cntir�mmYrmia nvvrr�vvrtNtarwrm -st
.ldd t,en.,l ,nf'e.-« t,en as he m ne a to . t lel, t 4
tax eelleeted and payable Whenevef any ^� n ui� w uvwa Marl t1 t
f f f f
ef amusement makes an admission ehafge whieh is subjeet to the tay, levied in this
ehaptnr and the � t t t t t, t, th t ,t h eense
effiratal shall be the ..��rvr rva uuaaV raav vM11aV 1V VJ. K Vl K11u1�Va,' Vl l�V1a11,J , �
7 the tax and heense effietal shall fequife the fepeft and
femitt^n a eF the admission tax . ed tel op en th eell ,.1 sa at the
rice - vr
,lete ne a nd , ,« p efinit - being given ef a te,, pe r tfansrc tffe, e
faithful eemphanee with the previsions ef this chapter- in an ameant te be deteFfflined b
evutng t: `l,e e,t. 1
v vla " GpIIp
(b) 1✓ ^.1„ a to ..e nl tL. t f th t ,a 1 f
�.,� � ..... �., .,.,"' iy �a�xr air�T ccgarrcnroi� vrcn�r�avnoc�xxivzcc as
t
e
b e e and aud by th t ax .7 h eense f 1
.auv wvr w vi�iu a4 en
3.44 .080 PENALTY i TV FO LATE PAYMENT.
tfeastffer- by the last day ef the month in whieh the tax was due, there shall be added-to
suet ta p e n alty a s f
days (1) One te thifty >
three d elars ;
M\ Thit4y o to s days fiftee t 4't . d ue, miniffluffi...
(3) Sixty E one days er- more,, - t r ` t pefeent of tax due, minimum
pen of fi .tell„«^
(b) The tfeasur-er- shall netify the taxpayer- by faml ef the amount of any
penalties se added er- assessed, and the same shall beeerne due and shall be paid withtifl.
ten days f e..... the dat 4 1, ne
(e) In addition to this penalty, the etty tfeasur-er- may ehar-ge the taxpaye
sueh afneunts are past due
Admissions Tax
!d\ F to ma ke ,.n.,,,-,e„t i n full e f a ll t ., „tn an p e n a lties < „tl
strity days fellewing the day the tar, ameufA inttta4ly beeaffle due, shall be both a eivil and
eivninal violation of this seettea-
3.44.090 BUSINESS LICENSE REQUIRED.
l ens l,ee,,ne 7 the f e e f o r w -hieb, "I ben ann ual twenty f d ollars , r. rated
3.44.100 SUCCESSOR TO BUSINESS.
Whenever- any pefsen r-equifed te pay a tax tmder- this ehapter- shall quit business
ef ether-wise dispese of his er- her- business, any tax payable hereunder- shall beeeffle
inhmediately due and payable and sueh per-sea shall ifffffiedtately make a fetufn and pa
the tax due, and if n„eh tax i n et pa d b n„el, p er-sen w ithi n ter. days F of the _date e�
sueh sale >
beeeme liable fef the paymei# ef the full ametmt of sueh tax plus aeefued penalties
3.44.110 R ECORDKEEPINQ
years it shall be the du4y ef ever-y peFsen liable for- any tax impesed by this ehaptef to
plus the euffefA year-,
„der the p r-evistens of th ehapter
3.44.120 RULES AND REGULATIONS ADOPTED BY TAX AND
LICENSE OFFICIAL.
The tax and heense effietal shall have pewef to adopt fules and r-egulatteas net
Failufe er- refusal te eemply with any sueh vales and r-egulatteas shall be deefned-a
3.44.13 EFFECTIVE DATE FOR EXEMPT
' This ehapter a r ten ., tax a r.t a z tier, as defined ,
3.44.140 VIOLATION PENALTY.
with the pr-evisteas ef this ehapter- shall be deemed and eensider-ed a separate eMnse
Admissions Tax
SECTION 2. SeverabihU If anyone or more sections, subsections, or
sentences of this Ordinance are held to be unconstitutional or invalid, such decision shall
not affect the validity of the remaining portion of this Ordinance and the same shall
remain in full force and effect
SECTION 3. Effective Date This ordinance shall take effect and be in
force ten (10) days from and after its passage, approval and publication as provided by
law
PASSED by the City Council the ' " day of ' 2011
WILL MAUPIN, ounc resident
Approved this !� �—� day of , 2011
PATTTI M yor
ATTEST APPROVED AS TO FORM
t
CAROL TG N, Cit Clerk GER A LUBOVICH, City Attorney
PUBLISHED the day of G , 2011
EFFECTIVE the day of ' 2011
ORDINANCE NO Z
R \ Legal\ Legal \Ordlnances\Flnance\Adrmssions Tax doc
Admissions Tax
I