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Jerald V. Pettit <br />Kittitas County Auditor <br />205 West 5th Ave — Suite 105 <br />Ellensburg, WA 98926 <br />509-962-7504 Fax 509-962-7687 <br />January 31, 2020 <br />Board of County Commissioners <br />205 West 5th Ave — Suite 108 <br />Ellensburg WA 98926 <br />RE: Washington State Sporting Clay Championship <br />Admissions Tax <br />Dear Board Members: <br />KfPYfYAJ WUtitY <br />Based upon review of the application for the Washington State Sporting Clay Championship to be held <br />on June 25 through 28th, 2020, this event would be exempt from the collections of Admission tax based upon <br />Kittitas County Code 3.2 Admissions Tax section 3.22.030 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 contestants 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 or fee is used to fund cash payouts. <br />However, if admission is going to be charged to spectators then admissions tax needs to be collected <br />and remitted. Also as stated above, if any portion of such charge or fee that is not used to fund cash payouts <br />to the contestants is still subject to the admissions tax. <br />In 2019, there was not any admissions tax online -registration or remittance of any tax collected, <br />leaving me with the assumption, the event did not have any additional funds or spectators. <br />Respectfully, <br />JERALD V PET -FIT <br />KITTITAS COUNTY AUDITOR <br />Jud }"' i' ess <br />Bud et & Finance Manager <br />Accounting 509-962-7502 • Elections 509-962-7503 • Recording 509-962-7504 • Licensing 509-962-7505 <br />-www.co.kittitas.wa.us/auditor- <br />