The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1943-04-29

(508o) per cent of the amount for
which proprietors, managers, or
Employees of any place of amuse-
ment sell or dispose of tickets
or cards of admission in excess
of the regular or established price
or charge therefor, such tax to
be returned or paid in the man
ner provided herein by the person
selling such tickets;
I'D In the case of persons having
the permanent use of boxes or
seats in any place of amusement
or a lease for the use of such
box or seat Gin lieu of the tax
imposed by paragraph (a) of this
section, a tax equivalent to ten
Q0%) per cent of the amount
for which a similar box or seat is
sold for each performance or ex-
hibition at which the box or seat is
used or reserved by or for the
lessee or holder, such tax to be
paid by the lessee or holder;
(e) A tax of one and one-half
QRc) cents for each ten 00c)
cents or fraction thereof of the
amount paid for admission to any
public performance for profit at
any roof garden, cabaret, or other
similar entertainment to which
the charge for admission is wholly
or in part included in the price
paid for refreshments, service
or merchandise; the amount. paid
for such admission to be deemed
to be twenty (20@o) per cent of
the amount paid for refreshment,
service or merchandise. Where the
amount paid for admission is
twenty (20c) cents or less, no tax
shall be imposed.
Section g. Definitions for this
title. For the purposes of this
title, unless otherwise required
by the context:
(a The term "admission" in
cludes seats and tables, reserved
or otherwise, and other similar
Accommodations, and the charges
made therefore. It includes also
all charges made for the rental
or use of equipment or facilities
for purposes of recreation or
Where the rental of
the equipment or facilities is !
necessary to the enjoyment of a |
for which a general adj
is charged, the combined
charge shall be considered as the
charge for admission. The term
shall also include automobile park
ing charges where the amount of
such. charge is determined &C
cording to the number of -paSsen-
gers in the automobile.
Cd The words person" and
successor" shall have the same
meaning as is attributed to such
words in the Revenue Act of the
State of Washington.
Section 8. Admission tickets to
show price. The price Exclusive
If the tax to be paid by the per-
on paying for admission at which
every admission ticket or card is
old shall be conSpicuously and in
lelibly printed or written on the
ace or back of that part of the
icket which is to be taken up by
he management of the place of
WllOCNCl SELLS
omission ticket or card on which
he name of the vendor or the
,rice is not so printed, stamped, |
" written or at price in excess
If the price so printed, stamped
" written thereon, shall be deem
ID guilty of a misdemeanor, and
lpon conviction thereof be fined
lot more than one hundred
100000 dollars.
Section f. Collection. Bi-monthlyl
'emittances. Returns. Verified an
lual returns. Every person re-
,eiving any payment for admis-
;ions, taxable under this title,
shall collect the amount of tax
hereby from the person
making such payments. The tax
'equired to be collected under this
title shall be deemed to be held
n trust by the person required
20 collect the same until paid to
he City of Kennewick as herein
and any person receiv-
ng payment of such taxes, who
shall appropriate or convert the