The following words and phrases when used in this chapter shall have the meanings respectively ascribed to them:
"Admission charge"
in addition to its usual and ordinary meaning includes:
A. 
A charge made for season tickets and subscriptions;
B. 
A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations.
"Director"
means the finance director.
"Person"
means any individual, receiver, assignee, firm, co-partnership, joint venture, corporation, company, joint stock company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
"Place"
includes, but is not restricted to, theaters, dance halls, amphitheaters, auditoriums, stadiums, baseball and athletic parks, circuses, pavilions and fields other than golf courses, side shows, outdoor amusement parks, and such attractions as merry-go-rounds, Ferris wheels, and other amusement rides.
"Subscription"
includes, in addition to its usual and ordinary meaning, annual membership dues or fees in an organization whose principal purpose is to present theatrical or musical performance for its members.
(Ord. 122 § 1.01; Ord. 39-82 § 1.01; Ord. 62-82 § 1.01; Ord. 2022-29 § 13)
There is levied and imposed upon every person who pays an admission charge of more than $0.10 to any place, a tax of $0.01 on each $0.20 or fraction thereof of the admission charge paid.
Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which would be charged to the holder or subscribed for a single admission is $0.10 or less.
No tax shall be levied on any person who is admitted free and from whom no compensation payment is obtained. The tax on reduced admission charges shall be charged on such reduced charge and not on the regular admission charge.
(Ord. 122 § 1.02; Ord. 84-74 § 1.01)
The provisions of this chapter shall not apply to admission charges for an event or activity conducted or held by any bona fide charitable or nonprofit organization when all the net proceeds, after payment of the cost and expense of conducting such event, inure to such organization for the purposes thereof.
The term "bona fide charitable or nonprofit organization" as used in this section means any organization duly existing under the provisions of Chapter 24.12, 24.20 or 24.28 RCW, any agricultural fair authorized under the provisions of Chapter 15.76 or 36.37 RCW, or any nonprofit corporation duly existing under the provisions of Chapter 24.03 RCW for charitable, benevolent, eleemosynary, educational, civic, patriotic, political, social, fraternal, athletic or agricultural purposes, or any nonprofit organization or association, whether incorporated or otherwise, when found by the finance director to be organized and operating or conducting an event or activity for one or more of the above-listed purposes.
(Ord. 122 § 1.03; Ord. 26-79 § 1.01; Ord. 2022-29 § 14)
The provisions of this chapter shall not apply to admission charges paid for any activity of any elementary or secondary school.
(Ord. 122 § 1.04)
Any person who pays an admission charge to any public performance for profit at any roof garden, cabaret or other similar entertainment to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise, shall pay a tax of $0.03 on each $0.40 or fraction thereof of the admission charge paid, and the amount paid for such admission shall be deemed to be 20 percent of the amount paid for refreshment, service or merchandise.
If a fixed admission charge, including a cover charge, is imposed upon each person admitted, and it is fair and reasonable in comparison with charges generally made for similar performances or entertainment, such charge is taxable in an amount equal to three cents on each $0.40 or fraction thereof of the admission charge paid; provided, that if no fixed admission charge or cover charge is imposed, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, and 20 percent of the total amount so paid shall be subject to the tax at the rate of three cents on each $0.40 or fraction thereof.
(Ord. 122 § 1.05; Ord. 489 § 1.01)
The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained; and it shall be unlawful for any person to sell an admission ticket or card on which the name of the vendor or the price is not so printed, stamped, or written, or to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon.
(Ord. 122 § 1.08)
Every person receiving any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the director of finance as herein provided. Any person required to collect the tax imposed under this chapter who fails to collect the same, or, having collected the same, fails to remit the same to the director of finance in the manner prescribed by this chapter, whether such failures be the result of his own act or the result of acts or conditions beyond his control, shall nevertheless be personally liable to the city for the amount of such tax, and shall, unless the remittance be made as herein required, be guilty of a violation of this chapter.
(Ord. 122 § 1.09)
The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the director of finance in monthly installments and remittances therefor on or before the fifteenth day of the month next succeeding the end of the monthly period in which the tax is collected or approved; provided, that the first return and remittance under this chapter shall be made on or before the July 15, 1960, and shall cover the period from the effective date of the ordinance codified in this chapter, to and including June 30, 1960. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the director of finance, but payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax to the city treasurer unless the check is honored and is in the full and correct amount.
(Ord. 122 § 1.10)
The person receiving any payment for admission shall make out a return upon such forms and setting forth such information as the director of finance may require, showing the amount of the tax upon admission for which he is liable for the preceding monthly period, and shall sign and transmit the same to the director of finance with a remittance for said amount; provided, that the director of finance may in his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.
(Ord. 122 § 1.11)
Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature, of which the director of finance shall be the judge, the director of finance may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as the director of finance shall determine; and failure to comply with any requirement of the director of finance as to report and remittance of the tax as required shall be a violation of this chapter.
(Ord. 122 § 1.12)
The books, records and accounts of any person collecting a tax herein levied shall, as to admission charges and tax collection, be at all reasonable times subject to examination and audit by the director of finance.
(Ord. 122 § 1.13)
If payment of any tax due is not received by the director of finance on or prior to the date that the same becomes due and payable under the provisions of this chapter, there shall be added to the tax a penalty of 10 percent of the amount of the tax due; provided, that no such penalty shall be less than $1.00.
(Ord. 122 § 1.14)
The director of finance shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection, and remittance of the tax herein levied, and a copy of said rules and regulations shall be on file and available for public examination in the office of the director of finance. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 122 § 1.15)
Any person who has violated any provision of this chapter shall have committed a civil infraction subject to a civil penalty as set forth in RMC § 10.02.050(E).
Provided, if the same violator has been found to have committed an infraction violation for the same or similar conduct two separate times, with the violations occurring at the same location and involving the same or similar sections of the Richland Municipal Code or other similar codes, the third or subsequent violation shall constitute a misdemeanor, punishable as provided in RMC § 1.30.010 for criminal offenses.
(Ord. 122 § 1.17; Ord. 17-84; Ord. 06-10 § 1.05)
The invalidity of any chapter, section, subsection, provision, clause, or portion thereof, or the invalidity of the application thereof to any person or circumstance, shall not affect the validity of the remainder of this chapter or the validity of its application to other persons or circumstances.
(Ord. 122 § 1.16)
Temporary Ordinance No. 24, providing for the levying and collection of admission taxes, passed on March 23, 1959, is hereby repealed; provided, that any tax collected under said ordinance prior to the effective date of the ordinance codified in this chapter shall be reported and remitted to the director of finance on or before the fifteenth day of the month following the month in which it was collected, whether or not such date is after the effective date of the ordinance codified in this chapter.
(Ord. 122 § 1.18)