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Seattle |
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Municipal Code |
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Title 5. REVENUE, FINANCE AND TAXATION |
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SubTitle II. Taxes |
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Chapter 5.40. ADMISSION TAX |
§ 5.40.025. Tax exemptions—Minimum charge—Specific exemptions—Colleges—Universities—Nonprofit organizations.
A.
The admission tax as imposed in SMC Section 5.40.020 shall not apply to anyone paying an admission charge:
1.
In the amount of One Dollar and Fifty Cents ($1.50) or less; or
2.
To any activity of any elementary or secondary school as contemplated by RCW 35.21.280; or
3.
To any activity of any Parent-Teacher-Student Association (PTSA), Parent-Teacher Association (PTA), or similar organization, provided that the proceeds of the activity are used to benefit an elementary or secondary school; or
4.
To the annual Bumbershoot Festival held on Labor Day and the preceding Thursday, Friday, Saturday and Sunday; or
5.
To the Woodland Park Zoo; or
6.
To the Folklife Festival held on Memorial Day and the preceding Thursday, Friday, Saturday and Sunday; or
7.
To the Fremont Fair held annually by the Fremont Public Association; or
8.
To an organized athletic event such as tournaments, leagues, and other competitions intended for youth less than 19 years of age, sponsored and held by non-profit organizations; or
9.
To the Children's Charity Bacon Bowl Football Game held annually by the Bacon Bowl Association; or
10.
To actively participate in bowling or to rent bowling shoes or equipment; or
11.
To an event sponsored by a college or university or nonprofit organization, when all of the following three (3) criteria are met:
a.
A college or university or nonprofit organization, as both are defined in Section 5.40.010 and registered under Section 5.40.080, that meets one (1) or more of the following criteria:
i.
Publicly sponsors and through its members, representatives, or personnel promotes, publicizes and distributes most of the tickets for admission; or
ii.
Publicly sponsors and presents the event at a facility it owns or leases as lessee for a term of not less than one (1) month; or
iii.
Publicly sponsors and:
(a).
Performs a major portion of the performance, or
(b).
Supplies a major portion of the materials on exhibition, or
(c).
When the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series; and
b.
The college, university or nonprofit organization receives the use and benefit of admission charges collected; and
c.
In the case of a performance, the seating capacity of the location where the event occurs is three thousand one hundred (3,100) people or less, or, in the case of an exhibition, no more than three thousand one hundred (3,100) people are permitted on the premises at any one (1) time.
B.
Except as provided in subsections A2, A8, and A10 above, the exemption to the admission tax as provided in subsection A11 of this section shall not apply to:
1.
The admission of spectators to an athletic event, including, but not limited to, football games, basketball games, or baseball games; or
2.
The admission for recreational activities, including, but not limited to, golf, skating, or swimming; or
3.
An event in which a college, university or nonprofit organization lends its name to an endorsement for an ineligible person for the purpose of invoking the tax exemption.