The Kennewick courier-reporter. [volume] (Kennewick, Wash.) 1939-1949, 1944-02-10

Section 2. From and after the
third day of March, 1914, there
is hereby levied and there shall
be collected tax of 1c for each
zoe or fraction thereof of the adj
mission charge to any place, to be
paid by the person paying for such
admission or by the person admit
ted free or at a reduced rate, to
the person conducting the place to
which an admission charge is
made.
Section 3. Every admission tick
ct shall have printed thereon, sep
arately, the price for which the
ticket is sold and the amount of
the tax imposed by this ordinance
in respect thereto. The treasurer,
in his. discretion, may waive this
provision and in lieu thereof re-
quire that the admission charge
and the tax be separately stated
and conspicuously posted at the
box office or main entrance of the
place of entertainment.
Section 4. Every person receiv-
ing any payment for admissions
taxable under this ordinance shall,
at the time of receiving same, col
lect the amount of tax imposed
hereby from the persons making
such payments or from those adj
mitted free or at a. reduced rate.
The tax required to be collected
under this title shall be deemed
to be held in trust by the person
required to collect the same until
paid to the treasurer as herein
and any person receiving
payment of such taxes who shall
appropriate or convert the same to
his own use or to any use other
than the payment of the tax as
herein provided, to the extent that
the amount of the tax is not avail,
able on the due date for filing re-
turns as herein provided, shall be
guilty of a gross misdemeanor.. In
case any person required to col
lect the tax imposed hereunder
fails to collect the same, or hav-
ing collected the tax fails to pay
the same to the treasurer in the
manner herein prescribed, whether
such failure be the result of his
own acts or the result of acts or
conditions beyond his control, he
shall nevertheless be personally
liable to the county for the amount
of such tax. The person receiving
any payment for admissions shall
make out a return, upon such
forms and setting forth such in
formation as the treasurer may re-
quire, showing the amount of tax
upon admissions for which he is
liable for the preceding bi-monthly
period and sign and transmit the
same to the treasurer together
with remittance for the amount
thereof.
Section S. Every person who
shall engage in any business in
which he is required to collect a
tax imposed by this ordinance
shall, under such rules as the treas
urer shall prescribe and before en-
gaging in such business, apply for
and obtain from the treasurer, up
on the payment of fee of 81, a
registration certificate. Said GER
tificate shall be personal and non
transferable, and shall be valid
as long as such person shall con-
tinue' in business and pay the tax
accrued under the provisions of
this ordinance. In case business
is transacted at two or more sep
arate places by one person a sep
arate certificate for each place at
which business is transacted with
the public shall be required, but
no fee shall be required for such
additional certificates. Each GER
tificate shall contain such informa-
ton as the treasurer shall deem
necessary and shall be posted con-
spicuously at the place Of business
for which it is issued. When a
place of business is changed the
taxpayer must return to the treas
urer the existing certificate, and a
new certificate will be issued for
the new location free of charge.
No person shall engage in any
business which is required to col
lect the tax hereunder without be-
ing registered as herein provided;
Provided, however, the treasurer,
by general regulation, may provide
for the issuance of certificates of
registration to temporary places
of business without requiring the
payment of any fee. The treas
urer may declare the tax upon adj
missions to temporary or itenerant
places of amusement to be imme-
diately due and payable and col
lect the same forthwith, when in
his discretion he believes there is
a possibility that the tax inn
posed hereunder may not be paid.
In the event any person to whom
a certificate of registration has
been issued shall wilfully violate
any provision of this ordinance,
the treasurer, in his discretion, may
by order revoke such certificate,