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f. “Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, <br />auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side <br />shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain <br />recreation areas, snow recreation areas, bowling alleys and golf courses, marathon, bicycle, <br />horse, or motor vehicle routes. <br />g. “Treasurer” means the Kittitas County Treasurer’s Office. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.020 Imposition. <br />a. There is levied and imposed an admissions tax in the amount of five percent (5%) of the <br />admission charge. Such taxable activities or events, unless exempted in Section 3.22.030 herein, <br />include but are not limited to: <br />i. golf <br />ii. rodeos <br />iii. county fairs <br />iv. circuses <br />v. bowling <br />vi. football, basketball, and baseball games <br />vii. snow tubing/sledding areas <br />viii. cinema and films <br />ix. musical concerts or other performances with anticipated ticket sales of over $2,500.00 <br />x. cross country ski area <br />b. Such admissions tax is levied and imposed upon any person (including children, without regard <br />to age) who pays an admission charge to any place not exempted in Section 3.22-030 herein, <br />including persons who are admitted at reduced rates to any place for which other persons pay a <br />charge or a regular higher price for the same or similar privileges or accommodations. <br />(Ord. 2016-003, 2016; Ord. 2016-001, 2016) <br />3.22.030 Exemptions. <br />a. The admissions tax imposed by this ordinance shall not apply to the purchase of a permit from <br />a governmental entity, including but not limited to Discover Passes, Groomed Trail Passes, and <br />Snow Park Permits. <br />b. The admissions tax imposed by this ordinance shall not apply to any person paying an <br />admission to any activity or event sponsored or conducted by an “elementary” or “secondary” <br />school. For purposes of this ordinance “elementary” or “secondary” school means a school <br />enrolling students in grades kindergarten through twelve. <br />c. The admissions tax imposed by this ordinance shall not apply to any portion of an admission <br />charge which is designated for donation to a nonprofit organization as defined in this chapter, <br />provided: to otherwise qualify for this exemption, the natural or corporate person charging <br />admission to any place must: obtain advanced, written approval from the legislative authority of <br />the county; clearly identify the portion of the admission charge designated as a donation on the <br />face of the ticket; and, provide the Treasurer with sufficient documentation, including books,