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Chapter 3.22 <br />ADMISSIONS TAX <br />Sections 3.22.010 Definitions. 3.22.020 Imposition. 3.22.030 Exemptions. 3.22.040 Price to show on ticket. 3.22.050 Collection and payment. 3.22.060 Penalty for late payment. 3.22.070 Registration. 3.22.080 Successor to business. 3.22.090 Recordkeeping. 3.22.100 Rules and regulations adopted by the County. 3.22.110 Effective date. 3.22.120 Violation penalty. 3.22.130 Jurisdiction. 3.22.140 Revenue from admissions tax. 3.22.145 Chargeoff of uncollectible taxes. 3.22.150 Severability. 3.22.160 General administrative, confidentiality, and enforcement provisions. <br />Previously repealed by Ord. 2001-05. <br />3.22.010 Definitions. 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 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, and which is also registered with the Washington Secretary of State.