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• <br /> • <br /> 1 ORDINANCE NO. J_ , <br /> 2 <br /> AN ORDINANCE levying an admission tax on theaters and removing the <br /> 3 special seat tax on theaters by repealing Ordinance No. 3647 and <br /> Chapter 2, Section 4 of Ordinance No. 295-74. <br /> 4 <br /> 5 <br /> WHEREAS, pursuant to the authority granted by RCW 35.21.280, the City <br /> 6 <br /> currently levies an admission tax on the charge of admission (EMC 3.20); and <br /> 7 <br /> WHEREAS, the City currently levies a seat tax on theaters pursuant to <br /> 8 <br /> Chapter 2, Section 4 of Ordinance No. 295-74 when the City licenses theaters; and <br /> 9 <br /> WHEREAS, according to Ordinance No. 3647 (EMC 3.20.130), when the City <br /> 10 <br /> issues theaters a license based on the number of seats, the City cannot levy an <br /> 11 <br /> admission tax; and <br /> 12 <br /> WHEREAS, the City Council finds that rather than issuing theaters a special <br /> 13 <br /> license based on the number of seats, the City should require that theaters obtain a <br /> 14 <br /> general business license and then levy an admission tax on the charge of theater <br /> 15 <br /> admission; <br /> 16 <br /> NOW, THEREFORE, THE CITY OF EVERETT DOES ORDAIN: <br /> 17 <br /> Section 1: Ordinance No. 3647 (EMC 3.20.130) and Chapter 2, Section 4 of <br /> 18 <br /> Ordinance No. 297-74 (EMC 5.08.040) are hereby repealed. and this ordinance shall <br /> 19 take effect January 1, 1987. <br /> 20 <br /> 21 E, Mayor PR Te(2i <br /> ATTEST: <br /> 22 <br /> 23 , i <br /> City Clerk <br /> 24 <br /> 25 Passed: / U / j <br /> 26 Valid: / 0 —1/ <br /> 27 Published: / <br /> 28 <br /> 29 <br /> 30 <br /> 31 <br /> 32 <br />