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10 <br /> WHEREAS, the District has been reliably advised by various <br /> professionals in the fields of amusements, games and performances that <br /> if the District imposed its admission tax on top of the City's admission <br /> tax, it would substantially reduce the number of tickets sold; and <br /> WHEREAS, the District, under the provisions of RCW 35.57.100 is <br /> entitled to levy an admission tax, but has heretofore chosen not to <br /> impose such a tax until late 2005, when the District took official action to <br /> impose an admission tax as of January 1, 2006; <br /> WHEREAS, the District has refrained from implementing its admission <br /> tax pending the resolution of the duplication of admission tax problems <br /> with the City; and <br /> WHEREAS, were the District to impose its admission tax in lieu of the <br /> City's Admission tax, the District would benefit from the use of the <br /> proceeds of such a tax, enhancing its financial position; and <br /> WHEREAS, the City, after due deliberation of all the relevant facts as <br /> presented by the District representatives, is willing to forego the <br /> imposition of its admission tax on the condition that the District imposes <br /> its admission tax; <br /> NOW THEREFORE THE CITY OF EVERETT DOES ORDAIN: <br /> Section 1. Amendment of Section 1 of Admission Tax Ordinance to <br /> Exempt Admission Charges at the Everett Events Center from the City <br /> Admission Tax. <br /> Ordinance No. 162-71 (EMC 3.20.010) which reads: <br /> Definitions. For purposes of this chapter, words and phrases shall have <br /> the following meanings: <br /> A. "Admission charge," in addition to its usual and ordinary meaning, <br /> includes a charge made for season tickets or subscriptions, a cover <br /> charge or a charge made for use of seats and tables, reserved or <br /> otherwise, and similar accommodations; a charge made for food and <br /> refreshments in any place where any free entertainment, recreation or <br /> amusement is provided; a charge made for rental or use of equipment or <br /> facilities for purposes of recreation or amusement, and where the rental <br /> of the equipment or facilities is necessary to the enjoyment of the <br /> privilege for which a general admission is charged, the combined charge <br /> shall be considered as the admission charge; and a charge made for <br /> automobile parking where the amount of the charge is determined <br /> according to the number of passengers in an automobile. <br /> P. 2 of 5 8 <br />