Seattle City Council Bills and Ordinances
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Ordinance 124902
Introduced as Council Bill 118558
Title | |
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AN ORDINANCE related to exemption from admission tax; amending Section 5.40.028 of the Seattle Municipal Code. |
Description and Background | |
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Current Status: | Passed |
Fiscal Note: | Fiscal Note to Council Bill No. 118558 |
Index Terms: | ADMISSION-TAX |
Legislative History | |
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Sponsor: | Nick Licata | tr>
Date Introduced: | November 9, 2015 |
Committee Referral: | Budget |
Committee Action Date: | November 16, 2015 |
Committee Recommendation: | Pass |
Committee Vote: | 8-0 (Harrell excused) |
City Council Action Date: | November 23, 2015 |
City Council Action: | Passed |
City Council Vote: | 9-0 |
Date Delivered to Mayor: | November 30, 2015 |
Date Signed by Mayor: (About the signature date) | December 1, 2015 |
Date Filed with Clerk: | December 1, 2015 |
Signed Copy: | PDF scan of Ordinance No. 124902 |
Text | |
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CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________ AN ORDINANCE related to exemption from admission tax; amending Section 5.40.028 of the Seattle Municipal Code. BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS: Section 1. Section 5.40.028 of the Seattle Municipal Code, enacted by Ordinance 122989, is amended as follows:
5.40.028 Tax exemption-Musical venues ((
A. The admission tax as imposed in (( B. A premises or location is eligible for a certificate of exemption if either subsection 5.40.028.B.1 or 5.40.028.B.2 applies :
1. The premises or location has a certificate of occupancy of fewer than ((
((
((
((
2. The premises or location has a certificate of occupancy of 500 or fewer persons; and
a. The person conducting or operating the premises or location or any other person authorized by such a person hosts or presents live music on at least two separate days per week at the premises or location on a regular schedule; and
b. The premises or location is current with all license and tax requirements.
D. Any person conducting or operating a premises or location seeking a certificate of exemption under this Section 5.40.028 , who has not previously been issued a certificate of exemption for the same premises or location, shall present to
the Director a copy of the certificate of occupancy required under ((
E. A person to whom a certificate of exemption has been issued under this Section 5.40.028 shall report to the Director as follows:
1.
2. Each person to whom a certificate of exemption has been issued for a premises or location that has a certificate of occupancy of 500 or fewer persons shall report, on an annual basis, on forms prescribed by the Director, information sufficient
to verify that, during the corresponding year, the premises or location was in compliance with the requirements of this Section 5.40.028, including, but not limited to, the requirements in subsection 5.40.028.B, and that the premises or location can
continue to meet the requirements. The Director shall establish by rule the information required. The report shall be due in accordance with the provisions pertaining to the quarterly due dates for remittance of tax under Chapter 5.55.
G. The Director shall cancel the certificate of exemption of a location or premises upon a determination by the Director: 1. That a person secured the certificate of exemption by making a false representation in the application for the certificate; or
2. That the premises or location is ineligible for a certificate of exemption under ((
3. That the premises or location is not in compliance with any requirement contained in this Section 5.40.028 or any rule or regulation of the Director implementing it other than the requirements contained in ((
4. That, during any quarterly period, the premises or location fails to host or present live music on at least ((
5. That, during any quarterly period, the premises or location fails to hire musicians to perform at least (( 6. That the person to whom the certificate of exemption has been issued no longer conducts or operates the premises or location that is the subject of the exemption.
A person whose certificate of exemption has been cancelled may re-apply for a certificate for the same premises or location, but no re-application shall be approved unless the person shows that the premises or location is eligible under the requirements
of this Section 5.40.028 and all rules and regulations of the Director implementing it at the time of the re-application, and further, that the location or premises has been in compliance with (( H. The Director shall not issue a certificate of exemption to any person who is found by the Director to have made a false representation on any application or re-application made under this Section 5.40.028 .
I. Any person to whom a certificate of exemption has been issued shall promptly notify the Director of any change of address. If the Director has cancelled a certificate of exemption, the Director shall provide notice of the cancellation to the person
to whom the certificate of exemption was issued by mailing such notice in writing to the address of the person as last reported to the Director. Any person whose certificate of exemption has been cancelled may contest the cancellation by filing a
written request for hearing with the Hearing Examiner within ten (( Section 2. This ordinance shall take effect and be in force 30 days after its approval by the Mayor, but if not approved and returned by the Mayor within ten days after presentation, it shall take effect as provided by Seattle Municipal Code Section 1.04.020. Passed by the City Council the ____ day of ________________________, 2015, and signed by me in open session in authentication of its passage this _____ day of ___________________, 2015. _________________________________ President __________of the City Council Approved by me this ____ day of _____________________, 2015. _________________________________ Edward B. Murray, Mayor Filed by me this ____ day of __________________________, 2015. ____________________________________ Monica Martinez Simmons, City Clerk (Seal) |
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