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Chapter 3.22 <br />ADMISSIONS TAX <br />Sections <br />3.22.010 Definitions. <br />3.22.020 Imposition. <br />3.22.030 Exemptions. <br />3.22.040 Price to show on ticket. <br />3.22.050 Collection and payment. <br />3.22.060 Penalty for late payment. <br />3.22.070 Registration. <br />3.22.080 Successor to business. <br />3.22.090 Recordkeeping. <br />3.22.100 Rules and regulations adopted by the County. <br />3.22.110 Effective date. <br />3.22.120 Violation penalty. <br />3.22.130 Jurisdiction. <br />3.22.140 Revenue from admissions tax. <br />3.22.150 Severability. <br />Previously repealed by Ord. 2001-05. <br />3.22.010 Definitions. <br />For purposes of this chapter, words and phrases shall have the following meanings: <br />a. “Admissions charge,” in addition to its usual and ordinary meaning includes but shall not be <br />limited to a charge for participation in an event or activity; a charge made for season tickets or <br />subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other <br />similar accommodations; and a charge made for rental or use of equipment or facilities for <br />purpose of recreation or amusement, and where the rental of the equipment or facilities is <br />necessary to the enjoyment of the privilege for which a general admission is charged, the <br />combined charges shall be considered as an admission charge. A donation for admittance shall <br />also be deemed an admission charge. Admission charge includes any money paid within or <br />without of Kittitas County for any of the kinds of admission charges defined herein so long as <br />the facilities, entertainment, recreation or amusement privilege derived from such admission <br />charge occurs in Kittitas County. <br />b. “Auditor” means the Kittitas County Auditor’s Office. <br />c. “County” means the County of Kittitas, State of Washington. <br />d. “Nonprofit organization” means any organization organized and operated for charitable, <br />education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the <br />Internal Revenue Code of 1954, as amended. <br />e. “Person” means any individual, receiver, assignee, firm, partnership, joint stock company, <br />association, society, corporation, or any group of individuals acting as a unit whether mutual, <br />cooperative, fraternal, nonprofit or otherwise. It shall not include the State of Washington nor <br />the U.S. government.