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Jerald V. Pettit <br />Kittitas County Auditor <br />205 West 5thAve - Suite 105 <br />Ellensburg, WA 98926 <br />509-962-7504 Fax 509-962-7687 <br />-r'llo <br />February 28,2O2O <br />Board of County Commissioners <br />205 West 5th Ave - Suite 108 <br />Ellensburg WA 98926 <br />RE:Yakima River Marathon <br />Admissions Tax <br />Dear Board Members: <br />Based upon review of the application for the Yakima River Marathon to be held on April 4th, 2020, this <br />event would be exempt from the collections of Admission tax based upon Kittitas County Code 3.2 Admissions <br />Tax section 3.22.03O exemptions (d)which states: <br />d. The admissions tax imposed by this ordinance shall not apply to a charge or fee paid by <br />contestants in order to participate in an event or activity, if the charge or fee paid is actually <br />used to fund cash payouts to the contestants. Any portion of such charge or fee that is not <br />used to fund cash payouts to the cantestants is still subject to the admissions tax. This <br />exemption does not apply to charges or fees paid by spectators to the event or activity, even if <br />such charge orfee is used to fund cash payouts. <br />The Event includes additional activities, which include the purchase of tickets to attend, however the <br />activities are held in Selah at the race headquarters which would be exempt from Kittitas County's admissions <br />tax. <br />Respectfully, <br />JERALD V PETTIT <br />KITTITAS COU NTY AU DITOR <br />Budget & Finance Manager <br />Accounting 509-962-7502. Elections 509-962-7503 . Recording 509-962-7504 . Licensing 509-962-7505 <br />.www.co. kift itas.wa. us/auditor.