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4 <br />3.20.030 Tax not levied—Exemptions. <br />A. An admission charge $5.00 or less is exempt from admissions tax. <br />B. An admission charge for admission to the Regional Center owned, operated and maintained by <br />the Everett Public Facilities District under Chapter 35.57 RCW, commonly referred to as the Everett Events <br />Center, is exempt from admissions tax. This exemption includes exemption from admissions tax for any <br />admission charge to paid to Everett Public Facilities District or paid to any person with whom the Everett <br />Public Facilities District has either directly or indirectly contracted for the putting on of activities such as <br />games, plays, performances, displays, or other similar activities in the Everett Events Center. <br />C. Amounts paid to any person for initiation fees, or paid as dues on a membership basis in lieu of <br />admissions charges for members, are exempt from admissions tax. However, admission charges paid by <br />non-members are subject to admissions tax. <br />D. Amounts paid to any person for admission by season ticket or subscription are exempt from <br />admissions tax if the amount which would be charged to the season ticket holder or subscriber for a single <br />admission is $5.00 or less. Otherwise, amounts paid for admission by season ticket or subscription are <br />subject to admissions tax. <br />3.20.040 Collection of tax—Duties of collector—Returns required—Administration. <br />A. Admissions tax, unless exempted under this Chapter, shall be collected at the time an admission <br />charge is paid by any person for admission to any place. The admissions tax shall be collected by the <br />person receiving the admission charge and shall be held in trust until paid to the City. <br />B. Any person required to collect admissions tax, unless exempted under this Chapter, who fails to <br />collect such admissions tax shall be personally liable to the City for the amount of such tax and, unless <br />remittance is made to the City as required by this Chapter, shall be guilty of a violation of this chapter in <br />accordance with Chapter 3.19 EMC. <br />C. Admissions tax collected by any person shall be reported and remitted by that person to the clerk <br />in quarterly installments on a form(s) provided by the clerk. <br />D. Any person, reasonably believed to be required to collect admissions tax, may be subject to an <br />examination or audit by the clerk in accordance with EMC 3.19.060. <br />3.20.050 Registration with city clerk. <br />Any person conducting or operating any place which requires an admission charge for entry shall obtain <br />a general business license from the clerk and shall indicate in its application for such license that <br />admissions tax is likely to be collected by that person. <br />3.20.060 Administration. <br />This Chapter shall be administered in accordance with Chapter 3.19 of the Everett Municipal Code. <br />