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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 />June 26, 2019 <br />Board of County Commissioners <br />205 W 5th Ave Suite 108 <br />Ellensburg, WA 98926 <br />RE: WestStar Team Roping <br />Admissions Tax <br />Dear Board Members: <br />KI!'f l3'A1l [[4'•�f i <br />Based upon review of the application for the WestStar Team Roping to be held on August 28, <br />2019 through September 2, 2019, this event would be exempt from the Admission Tax based upon <br />Ordinance 2018-007, amending the Kittitas County Code 3.22 Admission Tax; Section 3.22.030 <br />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 they were going to charge admission for people to view the event, that would be <br />subject to admissions tax. <br />If you have any questions the admission, please contact me. <br />Sincerely, <br />Judy, ,less, Budget and Finance Manager <br />Kiitifas County Auditor's Office <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 />