Admission Tax Return -City Of Kent (Page 2 of 2) in pdf

ADMISSION TAX FORM INSTRUCTIONS

(Chapter 3.26 of the Kent Municipal Code)

EXEMPT ORGANIZATIONS:

1. Not-for-Profit Organizations (501-C (1) or (3) of the Internal Revenue Code))

2. Public or Private Secondary and Elementary Schools and Related Student Body Associations.

3. Accredited Colleges, Junior Colleges and Universities and Related Student Body Associations.

4. Federal, State and Local Governments

ADMISSION CHARGE:

By way of illustration only, this tax applies to any non-exempt admission charge collected for admission

to any theater, cinema, dance hall, cabaret, adult entertainment cabaret, circus, side show, outdoor

amusement park, dinner theatre, music concerts, radio shows, and television shows.

Admission charges are defined as a monetary charge for an event open to the public including, but not

limited to the following:

1. A charge made for season tickets or subscriptions.

2. A cover charge or charge made for use of seats and tables, reserved or otherwise, and

similar accommodations.

3. A charge made for food and refreshments in any place where any free entertainment, recreation,

or amusement is provided.

4. If a charge is made for entry onto the premises where an activity occurs (such as, without limitation,

a bowling alley or ice skating rink), the combined charges for entry and plus the activity charge.

5. If a charge is made for entry onto the premise where a rental occurs, the combined charges for entry

plus all charges for rental of equipment or facilities (but only if that rental is necessary to the activity

for which a general admission is charged).

6. Automobile parking charges if the amount of the charge is determined according to the number

of passengers in the automobile.

7. Any other charge for entrance and observation.

REMITTANCE DUE DATES

The tax is due and payable in quarterly installments on or before the final day of the month immediately

succeeding the quarterly period in which the tax accrued. Such payments shall be due on or before

January 31, April 30, July 31, and October 31 of each respective year.

DELINQUENT FILING

1. Admission taxes not paid within thirty (30) days after the due date are considered delinquent.

2. A charge of one (1) percent of the amount of unpaid taxes or five dollars ($5.00) will be imposed at the

end of each succeeding monthly period, until all past due amounts are paid in full.

3. Delinquent accounts may be referred to a collection agency for collection of amounts due, plus related

costs.

FAILURE TO FILE

The Finance Director may make a determination of the tax due, based on available information,

and assess tax, interest and penalties. In addition, legal action may be taken.

SAMPLE RETURN

(a)

(b)

(c)

(d)

Gross Price

Number of

Type of Admission

Per Admission

Admissions

Gross

Total

(excludes tax)

Sold

Receipts

Tax Due

(Column a - b)

(Column a x b) (Column c x 5%)

Regular Admissions

Adult

$12.00

1,348

$16,176.00

$808.80

Student

$8.00

845

$6,760.00

$338.00

TOTAL

$22,936.00

$1,146.80

If you would like assistance completing this form, please call Financial Planning at (253) 856-5266.

Admission Tax Return -City Of Kent Page 2

Related Articles

Related forms

Related Categories