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3 <br />EXHIBIT A <br /> <br />EMC Chapter 3.20 <br />ADMISSIONS TAX <br /> <br />3.20.010 Definitions. <br />3.20.020 Tax levied—Amount. <br />3.20.030 Tax not levied—Exemptions. <br />3.20.040 Collection of tax—Duties of collector—Returns required. <br />3.20.050 Registration with city clerk. <br />3.20.060 Penalty for violations. <br />3.20.010 Definitions. <br />For purposes of this chapter, these words and phrases shall have the following meanings: <br />A. “Admission charge,” in addition to its usual and ordinary meaning, includes a charge made for <br />season tickets or subscriptions; a cover charge or a charge made for use of seats and tables, reserved or <br />otherwise, and similar accommodations; a required charge made for food and refreshments in lieu of a <br />cover charge in any place where any entertainment, recreation, or amusement is provided; and a charge <br />made for rental or use of equipment or facilities for purposes of recreation or amusement (provided <br />that where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for <br />which a general admission is charged, the combined charge shall be considered as the admission <br />charge). <br />B. The “clerk” means the City clerk. <br />C. A “place” can be either indoors or outdoors and includes, but is not limited to; theaters, <br />auditoriums, music venues, drinking establishments, stadiums, athletic pavilions and fields, baseball and <br />athletic parks, bowling alleys, golf courses, circuses, carnivals, swimming pools, and amusement parks. <br />D. “Person” means any individual, receiver, assignee, firm, co-partnership, joint venture, <br />corporation, company, joint stock association, society, entity, or any group of individuals acting as a unit, <br />whether mutual, cooperative or fraternal. Regardless of the foregoing, when an individual or entity pays <br />an admission charge to an organization recognized by the United States of America as exempt from <br />federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, such paying <br />individual or entity is not, as to that admission charge, a “person” for the purposes of this chapter. <br />E. “Admissions tax” means the tax imposed under EMC 3.20.020 and this Chapter. <br />3.20.020 Tax levied—Amount. <br />Unless subject to exemption under EMC 3.20.030 or RCW 35.21.280 or successor law, there is levied and <br />imposed, upon every person who pays an admission charge to any place, a tax of five percent paid for <br />the admission charge.