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1 concerts, mountain recreation areas, snow recreation areas, bowling alleys and golf courses, <br />2 marathon, bicycle, horse, or motor vehicle routes. <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />(g) ((Treasurer" means the Kittitas County Treasurer's Office. <br />2. IMPOSITION. (a) There is levied and imposed an admissions tax in the amount of five <br />percent (5%) of the admission charge. Such taxable activities or events, unless exempted in <br />Section 3 herein, include but are not limited to: <br />(b) <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 <br />over $2,500.00 <br />x) cross country ski area <br />Such admissions tax is levied and imposed upon any person (including children, <br />without regard to age) who pays an admission charge to any place not exempted in Section 3 <br />herein, including persons who are admitted at reduced rates to any place for which other <br />persons pay a charge or a regular higher price for the same or similar privileges or <br />accommodations. <br />3. EXEMPTIONS. (a) The admissions tax imposed by this ordinance shall not apply to the <br />19 purchase of a permit from a governmental entity, including but not limited to Discover Passes, <br />20 Groomed Trail Passes, and Snow Park Permits. <br />21 <br />22 <br />23 <br />24 <br />25 <br />(b) The admissions tax imposed by this ordinance shall not apply to any person <br />paying an admission to any activity or event sponsored or conducted by an ('elementary" or <br />IIsecondary" school. For purposes of this ordinance ('elementary" or "secondary" school means <br />a school enrolling students in grades kindergarten through twelve. <br />ORDINANCE NO. :;J(}I/;-/)(J I <br />PAGE 3 <br />GREGORY L. ZEMPEL <br />KITTITAS COUNTY PROsmC~OR <br />Kittit •• County Courthou •• -Roo. 213 <br />Bllen.burg, ~ 98926 <br />(509) 962-7520