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Sections: 3.22.010 3.22.020 3.22.030 3.22.040 3.22.050 3.22.060 3.22.070 3.22.080 3.22.090 3.22.100 3.22. 1I0 3.22.120 3.22.130 3 .22.140 3.22.150 Definitions Imposition Exemptions Price to Show on Ticket Collection and Payment Penalty for Late Payment Registration Successor to Business Recordkeeping EXHIBIT A Chapter 3.22 ADMISSIONS TAX Rules and Regulations Adopted by the County Effective Date Violation Penalty Jurisdiction Revenue from Admissions Tax Severability 3.22.010 Definitions For purposes ofthis chapter, words and phrases shall have the following meanings: (a) "Admissions charge," in addition to its usual and ordinary meaning includes but shall not be limited to a charge for participation in an event or activity; a charge made for season tickets or subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of the privilege for which a general admission is charged, the combined charges shall be considered as an admission charge. A donation for admittance shall also be deemed an admission charge. Admission charge includes any money paid within or without of Kittitas County for any of the kinds of admission charges defined herein so long as the facilities, entertainment, recreation or amusement privilege derived from such admission charge occurs in Kittitas County. (b) "Auditor" means the Kittitas County Auditor's Office. (c) "County" means the County of Kittitas, State of Washington. (d) "Nonprofit organization" means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501 (c)(3) of the Internal Revenue Code of 1954, as amended. {e)(~Person" means any individual, reCei ver, a~signee, firm, partnership~ joint stock company, association , society. corporation; or anygl'oup Qfindividuals acting as a unit whether mutual, cooperative, fraternal, npnprpfit Qf otherwis~ It shall not lpc;lude 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 .