HomeMy WebLinkAbout3764 Ordinance ORDINANCE NO 3-7b4
AN ORDINANCE of the City of Pasco, amending certain Sections of the
Pasco Municipal Code regarding special events and admissions tax therefor.
WHEREAS,the City Council of the City of Pasco has determined that certain
amendments regarding special events and admissions tax are warranted;
NOW, THEREFORE, The City Council of the City of Pasco, Washington,
Does Ordain as Follows: (deletions by interlineations, additions by underlining)
Section 1. That Section 3.02.090 REMITTANCE OF TAX of the Pasco Municipal Code
is amended to read as follows:
3.02.090 REMITTANCE OF TAX. A) The tax collected under this chapter
shall be deemed held in trust until paid to the Finance Manager. Should a person
required to collect the admissions tax fail either to collect or remit the tax, the City shall
have a similar claim for the amount of the tax, plus interest as provided in this chapter,
against the proceeds of admissions charges received by such person.
B) Unless for a special event, or in a particular case, the Finance Manager
directs or authorizes a different procedure, each person required to collect the admissions
tax must file a tax return accompanied by remittance of the tax due bi-monthly, by the
fifteenth day of the month next following the end of each bi-monthly reporting period.
The Finance Manager shall prescribe the form and content of such tax returns. Whenever
it reasonably appears the collection of taxes due is in jeopardy, the Finance Manager,
after notice to the person collecting the tax, is authorized to require reporting and
payment of taxes due at any interval other than bi-monthly as the Finance Manager shall
deem appropriate under the circumstances. Bi-monthly reporting periods are as follows:
January-February; March-April; May-June; July-August; September-October; and
November-December. Corresponding admissions tax due dates are March 15th, May
15`h, July 15`h, September 15th, November 15th and January 15th. Those responsible for
special events for which admission is charged shall file a tax return accompanied by
remittance of admissions tax within 10 business days of the conclusion of the event.
Section 2. That Subsection S) 9) SPECIAL EVENTS of Section 3.07.050 BUSINESS
LICENSES of the Pasco Municipal Code is amended to read as follows:
S) Special Events:
9) Temporary Special Sales Event— $20:00$40.00 for the 5.25.070
(maximum for event$500.00)-per first vendor
vendn
1) Each additional vendor $20.00
Section 3. That Section 5.25.010 PERMIT REQUIRED of the Pasco Municipal Code is
amended to read as follows:
5,25.010 PERMIT REQUIRED. It shall be unlawful for any person or promoter
to initiate, conduct, promote, or participate in any public dance, dance hall, concert,
outdoor music festival, parade, demonstration, athletic or competitive event or temporary
special sales events on public or private roadways, sidewalks, parks or places within the
City until a Special Events Permit therefore has been secured. The following events are
exempt from the permit requirements imposed by this section except that temporary
special sales events (either independent or as part of some larger special event) involving
one or more unlicensed business shall be required to file an application and pay the fees,
per vendor for such sales event: Events conducted by gpublic or private elementary,
secondary and college-level educational events institutions held at such educational
facilities; eh_vents, emeept temper-°~ ° ° -Al _r_AjPs evepAs, at the Trade Recreation and
Agricultural Center (TRAC), except for dances and concerts, City-sponsored events, and
ongoing events either operating under a City permit or a business licensed in a facility
specifically designed for the purpose of that event, including but not limited to baseball
games at the baseball stadium, soccer matches at the City soccer fields, softball at the
City softball complex, and other similar events are exempt from this requirement. (Ord.
3524 Sec. 4, 2001.)
Section 4. That Subections J) TEMPORARY SPECIAL SALES LOCATION, K)
TEMPORARY SPECIAL SALES EVENT AND L) VENDOR of Section 5.25.020
DEFINITIONS of the Pasco Municipal Code are amended to read as follows:
5.25.020 DEFINITIONS. The following definitions shall apply to this Chapter:
J) "Temporary Special Sales ENen Location" means an area, open to the
public, wherein one or more vendors e-^^ar=gate locate for the purpose of participating in
a temporary special sales event.
K) "Temporary Special Sales Event" means the congregation of
of ten (10) one or more vendors, who rent, lease, purchase or otherwise obtain a
temporary sales area for the purpose of selling, bartering,
exchanging, trading or displaying goods or services at an event which is open to the
public for a period not to exceed ten(10) consecutive calendar days.
L) "Vendor" means any person, association, group, partnership, corporation
or firm who exhibits goods or services in a temporary special sales event location
for the purpose of selling,
bartering, trading, exchanging or advertising such goods or services. (Ord. 3524 Sec. 4,
2001)
Section 5. That Section 5.25.030 APPLICATION of the Pasco Municipal Code is
amended with the addition of a new subsection to read as follows:
5.25.030 APPLICATION.
H) For events where admission is charged the applicant shall furnish the
name and address of the individual responsible for the collection and payment of the
admission tax and the owner, lessee or custodian of the remises who shall be jointly and
severally liable to the City for collection and remittance of such tax as described in PMC
3.02.090 Admissions Tax—Remittance of Tax.
Section 6. That Subsection A) 1) of Section 5.25.060 CONCERTS, OUTDOOR MUSIC
FESTIVALS AND ATHLETIC OR COMPETITIVE EVENTS of the Pasco Municipal
Code is amended to read as follows:
5.25.060 CONCERTS, OUTDOOR MUSIC FESTIVALS AND ATHLETIC OR
COMPETITIVE EVENTS.
A) In addition to the application required in Section 5.25.030 above, the
applicant for a concert, outdoor music festival, athletic or competitive event shall submit
an Event Facility Plan, which shall include the following:
1) The estimated number of customers, spectators or participants
expected to attend, the total number of tickets available for sale. The number of
tickets actually sold or distributed shall be provided to public safety officials 24
hours before the event. A statement identifying the individual/enti liable for the
collection and payment of the City admissions tax.
Section 7. This ordinance shall take effect and be in force from and after its passage and
five days following its publication as required by law.
PASSED by the City Council of the City of Pasco at its regular meeting this cJ
day of April 2006.
&U ro -
Soy C 1s Tj Mayor
ATTEST: APPROV D AS TO FORM:
Sandy L. K worthy, Deputy City C rk Leland B. Kerr, ity Attorney ,