3.04.010 - Definitions.

For the purposes of this chapter, unless otherwise required by the context, words and phrases shall have the following meaning:

(1)

"Admission charge" means the amount paid for the privilege of entering into any place for recreation or amusement, and when persons are admitted free or at a reduced rate it means the amount paid by others for similar accommodations or privileges. In addition to its ordinary meaning it includes the following:

(A)

The charge made for admission to any building or enclosure within which is located any swimming pool, skating rink, dance hall, dancing facility, park, resort, fair, circus, or other places containing recreation or amusement facilities, and also the charge made for the use of the equipment or facilities themselves which are located therein,

(B)

Automobile parking charges when the amount thereof is determined according to the number of passengers in the automobile,

(C)

Where the amount paid for admission to any public performance is included within the price paid for meals, refreshments or services a fair portion of such charge shall be deemed an admission charge, under such reasonable rules as the treasurer shall promulgate,

(D)

When passes or tickets for admission are issued to certain individuals free or for lesser rate than is charged to others for taxable admission charge shall be the charge made to others for similar accommodations, and a tax measured thereby shall be collected from such individuals; provided, however, that when the charge regularly made to women, children, students, soldiers or other particular group or class is less than the charge made to men, the lesser charge shall not be deemed to be a reduced rate, and the tax herein levied shall apply only to the actual charge made; and provided further that the tax shall not apply to free admissions granted to bona fide employees of the proprietor or to public employees while engaged in conducting their official business.

"Admission charge" does not include the charge made for the mere use of pool and billiard tables, bowling alleys, card playing facilities or coin operated machines, nor does it include any portion of the charge made by a bona fide private social or service club, church or society, for entertainment or recreation, which is not conducted for profit, attendance to which is not open to the public but is limited to members of the organization and individually invited guests of such members.

(2)

"Board" means the board of county commissioners of Mason County.

(3)

"County" means Mason County, state of Washington.

(4)

"Person" means any individual, firm, copartnership, company, corporation, municipal corporation, the state of Washington, the United States of America, association, society, or any group of individuals acting as a unit whether mutual, cooperative fraternal, religious, nonprofit or otherwise.

(5)

"Place" means, without limiting its scope, a theater, show house, cabaret, night club, art gallery, museum, dance hall, athletic park, swimming pool, skating rink, resort ground, amusement park, and other enclosures and buildings or portions thereof and buildings or portions thereof wherein entertainment or recreation is provided, and located within the boundaries of the county or in any state or federal reservation therein, under such rules as the treasurer shall promulgate, not inconsistent with the extent of this chapter.

(6)

"Treasurer" means the county treasurer.

(§ 1 of Ord. dated August 16, 1943).

3.04.020 - Rate of tax—Who may be taxed.

From and after the first day of August, 1943, there is hereby levied and there shall be collected a tax of one cent for each twenty cents or fractions thereof of the admission charge to any place, to be paid by the person paying for such admission or by the person admitted free or at a reduced rate, to the person conducting the place to which an admission charge is made.

(§ 2 of Ord. dated August 16, 1943).

3.04.030 - Tax on admission ticket—Waiver.

Every admission ticket shall have printed thereon, separately the price for which the ticket is sold and the amount of the tax imposed by this chapter in respect thereto. The treasurer, in his discretion, may waive this provision and in lieu thereof require 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.

(§ 3 of Ord. dated August 16, 1943).

3.04.040 - Collection—Payment to treasurer—Failure to collect.

Every person receiving any payment for admission taxable under this chapter shall, at the time of receiving same, collect the amount of tax imposed hereby from the persons making such payments or from those admitted free or at a reduced rate. The tax required to be collected under this chapter shall be held in trust by the person required to collect the same until paid to the treasurer as herein provided, and any person receiving payment of such taxes who appropriates or converts 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 available on the due date for filing returns as herein provided, is guilty of a gross misdemeanor. In case any person required to collect the tax imposed hereunder fails to collect the same, or having 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 the tax. The person receiving any payment for admissions shall make out a return, upon such forms and setting forth such information as the treasurer may require, showing the amount of tax upon admissions for which he is liable for the preceding bimonthly period and sign and transmit the same to the treasurer together with a remittance for the amount thereof. Payment of the tax may be made in cash, money order, or check under such regulations as the treasurer may prescribe, but if an uncertified check received by the treasurer is not paid by the bank on which it is drawn the taxpayer who tendered the same shall remain liable for the payment of the tax and for all legal penalties the same as if such check had not been tendered.

(§ 4 of Ord. dated August 16, 1943).

3.04.050 - Registration certificate.

Every person who engages in any business in which he is required to collect a tax imposed by this chapter shall, under such rules as the treasurer shall prescribe and before engaging in such business, apply for and obtain from the treasurer, upon the payment of a fee of one dollar a registration certificate. The certificate shall be personal and nontransferable, and shall be valid as long as such person shall continue in business and pay the tax accrued under the provisions of this chapter. In case business is transacted at two or more separate places by one person a separate 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 certificate shall contain such information as the treasurer deems necessary and shall be posted conspicuously at the place of business for which it is issued. When a place of business is changed the taxpayer must return to the treasurer 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 collect the tax hereunder without being 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 treasurer may declare the tax upon admissions to temporary or itinerant places of amusement to be immediately due and payable and collect the same forthwith, when in his discretion he believes there is a possibility that the tax imposed hereunder may not be paid.

In the event any person to whom a certificate of registration has been issued willfully violates any provision of this chapter, the treasurer, in his discretion, may by order revoke such certificate, and thereupon post a copy of such order in a conspicuous place at the main entrance of the taxpayer's place of business.

(§ 5 of Ord. dated August 16, 1943).

3.04.060 - Filing return—Time extension.

The treasurer may extend the time for making and filing any return required under this chapter, not exceeding ninety days for the due date; provided, however, that any extension in excess of thirty days shall be conditioned on payment of interest of one-half of one percent for each thirty days or portion thereof of the amount of the tax from the date upon which the same became due until paid. If payment of any tax due under this chapter is not received by the treasurer within ten days of the due date thereof as fixed in this chapter or as extended as above provided, there may be added to such a tax a penalty of ten percent of the amount of the tax.

(§ 6 of Ord. dated August 16, 1943).

3.04.070 - Failure to file return—Estimate of tax—Oath—Penalty and interest.

(a)

If any person fails or refuses to make any return required hereunder, the treasurer shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the amount of such tax; and to this end the treasurer or his duly appointed deputy may make examination of the books, records and papers of any such person and may take evidence on oath of any person relating to the subject of inquiry. The oath may be administered by the treasurer or his authorized deputy.

(b)

When the treasurer has procured such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to make a return, he shall proceed to determine and assess against such person the tax and penalties provided for by this chapter. To such assessment the treasurer may add a further penalty of not more than twenty-five percent of the amount of the tax found by him to be due, which shall be in addition to all other penalties, and may add thereto interest at the rate of one percent per month of the amount of the tax, interest and added penalties for each thirty days or portion thereof from the date upon which the tax became due as provided herein until paid, and shall notify such taxpayer by mail of the total amount of such tax, penalties and interest, and this total amount shall become due and payable within thirty days from the day of such notice, and if not paid within that time, the total amount shall bear interest of one percent for each thirty days or fraction thereof from such due date until paid.

(§ 7 of Ord. dated August 16, 1943).

3.04.080 - Tax assessment—Hearing—Credit for overpayment—Appeal.

(a)

Any person having been issued a notice of additional taxes, delinquent taxes, interest or penalties assessed by the treasurer, may within twenty days after the issuance of the original notice of the amount thereof, petition the treasurer in writing for a hearing and correction of the amount of such assessment. The treasurer shall promptly grant such hearing and fix the time and place thereof and notify the petitioner by mail. If no such petition is filed within twenty-day period, the assessment covered by such notice shall become final.

(b)

If from any investigation the treasurer finds that a tax has been paid in excess of the amount due, the treasurer shall issue to the taxpayer a credit note of such excess amount, which credit note shall be assignable upon approval by the treasurer, and may be received by the treasurer from the holder thereof in lieu of cash for the payment of tax liability incurred hereunder by such holder and for no other purpose whatsoever.

(c)

Any person, except one who has failed to keep and preserve books and records as hereinafter provided, having paid any tax, interest or penalty hereunder, and feeling aggrieved by the amount thereof, may appeal to the superior court of the county within one year after the date of payment thereof for a recovery of the amount of tax, penalty and interest alleged to have been illegally paid. The appeal shall be perfected by serving a copy of the notice of appeal upon the treasurer within the time herein provided and by filing the original thereof with proof of service with the clerk of the superior court for the county. Within ten days after the filing of notice of such appeal, the taxpayer shall file with the clerk of the court a surety bond payable to the county in the sum of two hundred dollars, conditioned to diligently prosecute the appeal and pay the county all costs that may be awarded to it. The trial in the court on the appeal shall be de nova and without the necessity of any pleading other than the notice of appeal. The burden shall rest upon the taxpayer to prove that the tax as paid by him is incorrect, either in whole or in part, and to establish the correct amount of the tax. In such proceeding the taxpayer shall be deemed the plaintiff, and the county the defendant; and both parties shall be entitled to subpoena and require the attendance of witnesses as in any other civil action, and to produce evidence that is competent and material to determine the correct amount of the tax. Either party shall be allowed to appeal to the Supreme Court of the state in the same manner as other civil actions are appealed to that court. It shall not be necessary for the taxpayer to protest the payment of any tax or to make any demand to have the same refunded or to petition the treasurer for a hearing in order to appeal to the courts, as herein provided. No court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid or any part thereof, except as herein provided.

(§ 8 of Ord. dated August 16, 1943).

3.04.090 - Administration.

The administration of this chapter shall be vested in and exercised by the treasurer who shall prescribe forms and rules of procedure in conformity with this chapter and for the determination of the taxable status of any person, for the making of returns and for the ascertainment, assessment and collection of taxes and penalties imposed hereunder. The treasurer shall make rules not inconsistent with this chapter necessary in enforcing its provisions, which rules shall have the same force and effect as if specifically included herein unless declared invalid by the judgment of a court of record not appealed from. Such rules shall be on file in the office of the treasurer and shall become effective ten days after the filing thereof, and shall be open to the public inspection at all reasonable times.

(§ 9 of Ord. dated August 16, 1943).

3.04.100 - Returns—Disclosure of information unlawful—Exceptions.

It is unlawful for the treasurer or any deputy, agent or employee thereof, or for any other person, to make known or reveal any facts or information contained in any return filed by any taxpayer pursuant to the provisions of this chapter or disclosed in any investigation or examination of the taxpayer's books or records made in connection with the administration of this chapter. The foregoing, however, shall not prohibit the treasurer or his deputy from:

(1)

Giving such facts or information in evidence in any court action involving tax imposed hereunder or involving any violation of the provisions of this chapter;

(2)

Giving such facts and information to the taxpayer or his duly authorized agent;

(3)

Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof;

(4)

Giving such facts or information, for official purposes only, to the board of county commissioners, the Tax Commission of the state of Washington, the Commissioner of Internal Revenue of the United States, the Department of Justice, the Army and Navy Department of the United States, or any authorized representative thereof.

(§ 10 of Ord. dated August 16, 1943).

3.04.110 - Records required.

It shall be the duty of every person liable for tax hereunder to keep and preserve for a period of two years such suitable records as may be necessary to determine the amount of any tax for which he may be liable under the provisions of this chapter and such books and records shall be open for examination at any time by the treasurer or his duly authorized deputy. Any person who fails to comply with the requirements of this section shall be forever barred from questioning in any court action or proceeding the correctness of any assessment of taxes made by the treasurer and based upon any period for which such books and records have not been so kept and preserved. Except in case of fraud, the treasurer shall not assess against any taxpayer any tax that may have become payable under the provisions of this chapter and remained unpaid for more than three years.

(§ 11 of Ord. dated August 16, 1943).

3.04.120 - Tax exemptions.

The provisions of this chapter shall not apply to:

(1)

Admissions to any place located within the corporate limits of any city or town in the county during the time that such city or town imposes a tax of similar nature upon the admission charge to any place within its corporate limits;

(2)

Any admission charge which is less than eleven cents.

(§ 12 of Ord. dated August 16, 1943).

3.04.130 - Unlawful acts—Penalty.

It is unlawful for any person to engage in the business of charging an admission to any place without having obtained a certificate of registration as provided herein; or to engage in such business after his certificate shall have been revoked by order of the treasurer; or to make any false or fraudulent return or false statement in any return with intent to defraud the county or evade the payment of the tax imposed by this chapter; or for any person to fail or refuse to permit the examination of any record by the treasurer or his deputy as provided by this chapter; or to wilfully violate any other provision of this chapter. Any person violating any of the provisions of this section is guilty of a gross misdemeanor and punishable in the manner provided by law. In addition to the foregoing penalties, any person who shall knowingly sign any false or fraudulent return or any return containing any false or fraudulent statement, with intent to defraud the county, is guilty of the offense of perjury in the second degree and, on conviction thereof, shall be punished in the manner provided by law. All penalties or punishments provided in this section shall be in addition to all other penalties provided in this chapter.

(§ 13 of Ord. dated August 16, 1943).

3.04.140 - Deposition of proceeds.

The treasurer shall deposit the proceeds of the tax levied by this chapter in the county current expense fund. Moneys so deposited shall be deemed a county current expense fund tax, receipt subject to budgeting and expenditure by the board of county commissioners in the manner provided by law for other current expense fund expenditures.

(§ 14 of Ord. dated August 16, 1943).