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13. Taxes Collected as Trust Funds.This chapter shall not apply to amounts collected by the taxpayer <br /> from third parties to satisfy third party obligations to pay taxes such as the retail sales tax, use tax, and <br /> admission tax. (Ord. 3304-12 § 3, 2012: Ord. 2810-04§ 1 (part), 2004) <br /> 3.24.100 Deductions. <br /> In computing the license fee or tax,there may be deducted from the measure of tax the following items: <br /> A. Deductions for Nonprofit Organizations or Nonprofit Corporations. <br /> 1. Membership Fees and Certain Service Fees by Nonprofit Youth Organization. For purposes of this <br /> section, "nonprofit youth organization" means a nonprofit organization engaged in character building of <br /> youth which is exempt from property tax under RCW 84.36.030. In computing tax due under this <br /> chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth <br /> organization: <br /> a. As membership fees or dues, irrespective of the fact that the payment of the membership fees or <br /> dues to the organization may entitle its members, in addition to other rights or privileges, to receive <br /> services from the organization or to use the organization's facilities; or <br /> b. From members of the organization for camping and recreational services provided by the <br /> organization or for the use of the organization's camping and recreational facilities. <br /> 2. Fees, Dues, Charges. In computing tax, there may be deducted from the measure of tax amounts <br /> derived from bona fide: <br /> a. Initiation fees; <br /> b. Dues; <br /> c. Contributions; <br /> d. Donations; <br /> e. Tuition fees; <br /> f. Charges made by a nonprofit trade or professional organization for attending or occupying space at a <br /> trade show, convention, or educational seminar sponsored by the nonprofit trade or professional <br /> organization,which trade show, convention, or educational seminar is not open to the general public; <br /> g. Charges made for operation of privately operated kindergartens; and <br /> h. Endowment funds. <br /> This section shall not be construed to exempt any person, association, or society from tax liability upon <br /> selling tangible personal property or upon providing facilities or services for which a special charge is <br /> made to members or others. If dues are in exchange for any significant amount of goods or services <br /> rendered by the recipient thereof to members without any additional charge to the member, or if the <br /> dues are graduated upon the amount of goods or services rendered, the value of such goods or services <br /> shall not be considered as a deduction under this section. <br /> la 2019 ORDINANCE: Business and Occupation Tax Page 32 of 40 <br />