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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, and which is also registered with the Washington <br />Secretary of State. <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. <br />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 />a. <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