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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.2of5 <br />