For the purpose of this chapter, the following words and phrases are defined as follows:
“Admission charge,”
in addition to its usual and ordinary meaning, shall include, but not be limited in meaning to, a charge made for season tickets or subscriptions; a cover charge or a charge made for use of seats and tables, reserved or otherwise, and similar accommodations; a charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; a charge made for rental or use of equipment or facilities for purposes of recreation or amusement, including, but not limited to, golf, golf driving ranges, swimming pools, archery, pool, billiards, shuffleboard, picture machines, amusement rides (whether such rides are restricted to tracks or not), automatic baseball, table-type bowling games, all other ball-operated games, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charge shall be considered as the admission charge; and a charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile. A donation for admittance shall be deemed an admission charge.
“Admission charge” also includes any service charge, mailing fee, or other ancillary payment, per ticket and/or per order, whether or not they are printed on the ticket.
“Elementary or secondary schools”
shall mean any school enrolling students in any of the grades from kindergarten through 12.
“Place”
includes, but is not restricted to, theaters; dance halls; amphitheaters; auditoriums; stadiums; athletic pavilions and fields; baseball and athletic parks; circuses; swimming pools; golf courses; outdoor amusement parks; such attractions as merry-go-rounds, Ferris wheels, roller coasters; observation towers; private clubs; any cabaret; any private club conducting cabaret activities; or any similar place of entertainment.
(Ord. 27297 § 1, 2004-11-23; Ord. 27873 Ex. A, 2010-02-23)
A. 
There is hereby levied and imposed upon every person, without regard to age, who pays an admission charge a tax in the amount of 5 percent on each admission charge paid. Any fraction of tax $0.005 or more shall result in a tax at the next highest full cent. This shall be the charge, except as provided in the following subsections.
B. 
Any person having the permanent use of boxes or seats or a lease for the use of any box or seat in any place for which an admission charge is made shall pay a tax in the amount of 5 percent on the admission charge or charge for season or series ticket or box lease. Any fraction of tax $0.005 or more shall result in a tax at the next highest full cent.
C. 
No tax shall be levied on any person who is admitted free and from whom no compensating payment is obtained. The tax on reduced admission charges shall be charged on such reduced charge and not on the regular admission charge.
D. 
Such tax shall not apply to any person paying an admission to any activity of any elementary or secondary school; provided, however, that this exclusion shall apply only to activities conducted at the school and one activity per calendar year not longer than ten days held off the school property. This exclusion shall not include activities covered under Chapter 6A.60 of the TMC.
E. 
Such tax shall not apply to any person attending an event when the principal purpose of the primary sponsor of the event is the public performance or exhibition of visual or performing arts, historical objects, or scientific works and said sponsor is located in the City and is exempt from taxation pursuant to RCW 82.04.3651, nor shall such tax apply to admissions collected by a city or county from any person attending a public celebration sponsored by a city or county.
F. 
Such tax shall not apply to any person paying an admission to any athletic event sponsored or conducted by an elementary or secondary school wherein the athletic participants are students in such school.
G. 
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.
(Ord. 27297 § 1, 2004-11-23; Ord. 27873 Ex. A, 2010-02-23)
The admission charge to any cabaret, any private club conducting cabaret activities, or any similar place of entertainment is deemed to be 20 percent of the total amount charged for any one or, if more than one, the aggregate of the following: refreshments, food, service, and merchandise, and, as so computed, is hereby taxed in the amount of 5 percent rounded up to the nearest cent, payable monthly. However, said tax shall not be levied upon establishments holding Class B or Class C cabaret licenses as defined in TMC § 6B.70.030B and C. In addition, where a separate charge for admission or a cover charge or a charge for use of seats or tables is made, the tax due shall be computed at the rate of 5 percent rounded up to the nearest cent.
(Ord. 27297 § 1, 2004-11-23; Ord. 27959 Ex. A, 2010-11-20)
Whenever a charge is made for admission to any place, a serially numbered or reserved seat ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Department to use a turnstile or other counting device which will accurately count the number of paid admissions. The established price, city tax, and total price at which every such admission ticket or card is sold shall be conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be taken up by the management of the place to which admission is gained. It shall be unlawful for anyone to sell an admission ticket or card on which the name of the person conducting the event and the price is not so printed, stamped, or written, or to sell or offer to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. When a charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket office which breaks down the admission charge as follows:
Established Price
City Tax
Total Price
(Ord. 27297 § 1, 2004-11-23; Ord. 27873 Ex. A, 2010-02-23)
Any person who receives any payment for admissions on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment and shall remit the same as herein provided. The tax required to be collected under this chapter shall be deemed to be held in trust by the one required to collect the same until paid to the City as herein provided.
Any person required to collect the tax imposed under this chapter who fails to collect the same, or having collected the same, fails to remit the same to the City in the manner prescribed by this chapter, whether such failure be the result of the person’s own act or the result of acts or conditions beyond their control, shall nevertheless be personally liable to the City for the amount of such tax.
The tax imposed hereunder shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Director in quarterly or monthly installments. Whenever any theater, circus, show, exhibition, entertainment, or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a transitory or temporary nature, of which the Director shall be the judge, the Director shall require the report and remittance of the admission tax immediately upon the collection of same, at the conclusion of the performance or exhibition, or at the conclusion of a series of performances or exhibitions, or at such other time as the Director shall determine.
The Director may require, prior to a license being given of a temporary or transitory nature, a sum of money or bond in lieu thereof conditioned upon the faithful compliance with the provisions of this chapter, in an amount to be determined by the Director, sufficient to cover the amounts which shall become due and owing to the City upon conclusion.
(Ord. 27297 § 1, 2004-11-23; Ord. 28593 Ex. A, 2019-07-02; Ord. 28910 Ex. A, 2023-10-31)