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Kittitas County Board of County Commissioners I County Code I Title 3 Revenue and ... Page 18 of 41
<br />accommodations; and a charge made for rental or use of equipment or facilities for purpose of
<br />recreation or amusement, and where the rental of the equipment or facilities is necessary to the
<br />enjoyment of the privilege for which a general admission is charged, the combined charges shall be
<br />considered as an admission charge. A donation for admittance shall also be deemed an admission
<br />charge. Admission charge includes any money paid within or without of Kittitas County for any of
<br />the kinds of admission charges defined herein so long as the facilities, entertainment, recreation or
<br />amusement privilege derived from such admission 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, education
<br />or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal
<br />Revenue Code of 1954, as amended, and which is also registered with the Washington Secretary of
<br />State.
<br />e. "Person" means any individual, receiver, assignee, firm, partnership, joint stock company, association,
<br />society, corporation, or any group of individuals acting as a unit whether mutual, cooperative,
<br />fraternal, nonprofit or otherwise. It shall not include the State of Washington nor the U.S.
<br />government.
<br />f. "Place" means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums,
<br />stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming
<br />pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow
<br />recreation areas, bowling alleys and golf courses, marathon, bicycle, horse, or motor vehicle routes.
<br />g. "Treasurer" means the Kittitas County Treasurer's Office.
<br />(Ord. 2018-007, 2018; Ord. 2016-003, 2016; Ord. 2016-001, 2016)
<br />3.22.020 Imposition.
<br />a. There is levied and imposed an admissions tax in the amount of five percent (5%) of the admission
<br />charge. Such taxable activities or events, unless exempted in Section 3.22.030 herein, include but are
<br />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
<br />ix. musical concerts or other performances
<br />x. cross country ski area
<br />A. rental of equipment and/or facilities for the purpose of recreation or amusement.
<br />b. Such admissions tax is levied and imposed upon any person (including children, without regard to
<br />age) who pays an admission charge to any place not exempted in Section 3.22-030 herein, including
<br />persons who are admitted at reduced rates to any place for which other persons pay a charge or a
<br />regular higher price for the same or similar privileges or accommodations.
<br />https://vvww.co.kittitas.wa.us/boc/countycode/title03.aspx 12/7/2020
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