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e. “Person” means any individual, receiver, assignee, firm, partnership, joint stock company, association, society, corporation, or any group of individuals acting as a unit whether mutual, cooperative, fraternal, nonprofit or otherwise. It shall not include the State of Washington nor the U.S. government. f. “Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation areas, bowling alleys and golf courses, marathon, bicycle, horse, or motor vehicle routes. 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 admission charge. Such taxable activities or events, unless exempted in Section 3.22.030 herein, include but are not limited to: i. golf ii. rodeos iii. county fairs iv. circuses v. bowling vi. football, basketball, and baseball games vii. snow tubing/sledding areas viii. cinema and films ix. musical concerts or other performances with anticipated ticket sales of over $2,500.00 x. cross country ski area x.xi. rental of equipment and/or facilities for the purpose of recreation or amusement. b. Such admissions tax is levied and imposed upon any person (including children, without regard to age) who pays an admission charge to any place not exempted in Section 3.22-.030 herein, including persons who are admitted at reduced rates to any place for which other persons pay a 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 a governmental entity, including but not limited to Discover Passes, Groomed Trail Passes, and Snow Park Permits. b. The admissions tax imposed by this ordinance shall not apply to any person paying an admission to any activity or event sponsored or conducted by an “elementary” or “secondary” school. For purposes of this ordinance “elementary” or “secondary” school means a school enrolling students in grades kindergarten through twelve.
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