§ 35.57.100. Tax on admissions
A public facility district may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to a regional center. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.
The term "admission charge" includes:
(1) A charge made for season tickets or subscriptions;
(2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
(3) A charge made for food and refreshment if free entertainment, recreation, or amusement is provided;
(4) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;
(5) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
[1999 c 165 § 10.]
Sections: Previous 35.57.010 35.57.020 35.57.030 35.57.040 35.57.050 35.57.060 35.57.070 35.57.080 35.57.090 35.57.100 35.57.110 35.57.900 NextLast modified: April 7, 2009