§ 5.40.020. Tax levied.

A.

There is levied and imposed a tax upon everyone, without regard to age, who pays an admission charge as defined in Section 5.40.010 or is admitted, without payment, where an admission charge is collected from other persons as contemplated by Section 5.40.053.

B.

The tax here imposed shall be in the amount of five (5) percent on each admission charge or charge for season or series ticket. Any fraction of tax One-half Cent ($.005) or more shall result in a tax at the next highest full cent.

C.

Amounts paid for admission by season ticket or subscription shall be exempt if the amount which would be charged to the holder or subscriber for a single admission is One Dollar and Fifty Cents ($1.50) or less.

D.

Anyone having the use of a box or seat permanently or for a specified period, shall pay a tax in the amount of five (5) percent of the price of such box or seat, the same to be collected and remitted in the manner provided in Section 5.40.070 by the person selling such tickets.

E.

If the ticket price is accompanied by a service charge, mailing fee or other ancillary payment, per ticket and/or per order, the admission tax shall be based upon the total sum of the admission price plus any such surcharge(s), whether or not they are printed on the ticket or order.

F.

Anyone who is admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations shall pay an admission tax as contemplated by Sections 5.40.053 and 5.40.056, respectively.

G.

When entertainment or admission to an event or activity accompanies the sale of food, refreshments, merchandise, lodging or services, admission taxes are measured by the total price of the combined transaction, unless the admission price for the entertainment, amusement, rental or use of equipment is printed separately on the ticket or invitation and reflects its true market value as an independent element.

H.

The tax levied in this chapter shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Sections 5.40.070 and 5.40.090.

I.

A discount admission shall be subject to tax as contemplated by Section 5.40.056 even though the discounted price is One Dollar and Fifty Cents ($1.50) or less, unless a criterion in Section 5.40.056 for applying the lower price is satisfied.

J.

It is unlawful for any person to request a donation or contribution that effectively represents an admission charge at any event unless the event is held by an exempt organization pursuant to SMC 5.40.025. Donations or contributions requested by such organizations that would otherwise be subject to the admission tax pursuant to SMC 5.40.025 A11c (over 3100 seating capacity or attendance) or SMC 5.40.025 B (athletic or recreational activity) are not subject to the tax; provided, that people are admitted or allowed to remain in attendance without payment of such donation or contribution and the signage, invitation, advertisement, notice or other literature related to the event contains a statement, conspicuously posted, that such donation or contribution is not required for the privilege of entering, attending, or remaining in attendance at the event.

K.

The amount subject to admission tax shall exclude dues, and initiation fees paid by a member for the privilege of joining or belonging to an organization. For purposes of this subsection, "dues" are those amounts periodically paid by members solely for the entitlement of those persons to continued membership in the organization or club, and "initiation fees" are amounts paid solely to admit a person as a member to an organization or club and represent the value of membership in the organization or club. However, where dues or initiation fees cover costs for services received by the members and no separate charge (including but not limited to green fees, entertainment costs such as cover charges, facility or equipment rentals, or charges for food and beverages) is imposed for such services, admission taxes will be assessed on the portion of dues or initiation fees that represent the value of those services. In determining the value subject to tax, comparable charges will be used.

(Ord. 121900 § 2, 2005; Ord. 121797 §§ 2, 5, 2005; Ord. 121253 § 2, 2003; Ord. 115957 § 1, 1991; Ord. 111449 § 1, 1983; Ord. 110374 § 1, 1982; Ord. 110275 § 1, 1981; Ord. 102719 § 2, 1973; Ord. 98403 § 1, 1969; Ord. 91775 § 2, 1963; Ord. 88748 § 1, 1959; Ord. 87103 § 1, 1958; Ord. 72495 § 2, 1943.)

Cases —The Seattle admission tax is not a municipal excise upon liquor as proscribed by the Washington State Liquor Act, since the sale of liquor and other "refreshments" is only a measure of the tax rather than its incidence. Ropo, Inc. v. Seattle, 67 Wn.2d 574, 409 P.2d 148 (1965).