Ordinance 3525-16 - Laserfiche WebLink

Apppo. &ULJ?ETT ORDINANCE NO. 3525-16 An Ordinance Relating to Admissions Tax,amending Ordinance No. 2977 (Chapter 3.20.140 EMC),as amended. WHEREAS, the City's Admissions Tax Code, Chapter 3.20 EMC, requires modifications periodically to clarify or update the tax administration process; and WHEREAS, payment of the tax imposed by Chapter 3.20 EMC, is due and payable in bimonthly installments on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax is accrued. WHEREAS, it is in the best interest of tax payers and the City to align the tax due date with the Business & Occupation tax due dates; NOW,THEREFORE,THE CITY OF EVERETT DOES ORDAIN: Section 1. Section 7 of Ordinance No. 2977(EMC 3.20.140), which reads as follows: 3.20.140 Collection of tax—Duties of collector—Returns required. Any person receiving any payment for admission on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the clerk as herein provided.Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the clerk in the manner prescribed by this chapter, whether such failure be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter. The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the clerk in bimonthly installments and remittances therefor on or before the fifteenth day of the month next succeeding the end of the bimonthly period in which the tax is collected or approved; provided, that the first return and remittance under this chapter shall be made