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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 17 of 41 <br />paid under Chapter 82.08 RCW. The county herewith designates the Washington State Department of <br />Revenue to perform the collection of such taxes on behalf of the county as provided in Chapter 67.28 <br />RCW. (Ord. 99-04,1999; Ord. 78-2,1978). <br />3.20.060 Proceeds to be credited to a special fund - Limitation on use - Investment. <br />All taxes levied and collected under this chapter shall be credited to a special fund in the treasury of the <br />county. Such taxes shall be levied only for the purpose of paying all or any part of the cost of acquisition, <br />construction or operating a stadium facilities, convention center facilities, performing arts center facilities <br />and/or visual art center facilities or to pay or secure the payment of all or any portion of general <br />obligation bonds or revenue bonds issued for such purpose or purposes under Chapter 67.28 RCW, or to <br />pay for advertising, publicizing or otherwise distributing information for the purpose of attracting visitors <br />and encouraging tourist expansion within the county, and until withdrawn for use, the moneys <br />accumulated in such fund or funds may be invested in interest-bearing securities by the county Treasurer <br />in any manner authorized by law. (Ord. 2009-10, 2009; Ord. 99-04,1999; Res. 82-4,1982; Ord. 78-2,1978). <br />Chapter 3.22 <br />ADMISSIONS TAX <br />Sections <br />3.22.010 Definitions. <br />3.22.020 Imposition. <br />3.22.030 Exemptions. <br />3.22.040 Price to show on ticket. <br />3.22.050 Collection and payment. <br />3.22.060 Penalty for late payment. <br />3.22.070 Registration. <br />3.22.080 Successor to business. <br />3.22.090 Recordkeeping. <br />3.22.100 Rules and regulations adopted by the County. <br />3.22.110 Effective date. <br />3.22.120 Violation penalty. <br />3.22.130 Jurisdiction. <br />3.22.140 Revenue from admissions tax. <br />3.22.145 Chargeoff of uncollected taxes. <br />3.22.150 Severability. <br />3.22.160 General administrative, confidentiality, and enforcement provisions. <br />Previously repealed by Ord. 2001-05. <br />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 limited <br />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 similar <br />https://www.co.kittitas.wa.us/boc/countycode/titic03.aspx 12/7/2020 <br />