Laserfiche WebLink
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 14, 2019 <br />Board of County Commissioners <br />205 West 5th Ave — Suite 105 <br />Ellensburg, WA 98926 <br />RE: Washington State Sporting Clay Championship <br />Admissions Tax <br />Dear Board Members: <br />6 <br />XMTT,t9S OMM <br />Based upon review of the application for the Washington State Sporting Clay <br />Championship to be held on August 2 through August 4, 2019, this event would be exempt <br />from the collections of Admission tax based upon Kittitas County Code 3.2 Admissions Tax <br />section 3.22.030 exemptions (d) which states: <br />d. The admissions tax imposed by this ordinance shall not apply to a charge or <br />fee paid by contestants in order to participate in an event or activity, if the charge <br />or fee paid is actually used to fund cash payouts to the contestants. Any portion <br />of such charge or fee that is not used to fund cash payouts to the contestants is <br />still subject to the admissions tax. This exemption does not apply to charges or <br />fees paid by spectators to the event or activity, even if such charge or fee is used <br />to fund cash payouts. <br />However, if admission is going to be charged to spectators then admission tax <br />needs to be collected and remitted. Also as stated above, if any portion of such charge <br />or fee that is not used to fund cash payouts to the contestants is still subject to the <br />admissions tax. <br />In 2018, there was not any admissions tax online -registration or remittance of <br />any tax collected, leaving me with the assumption, the event did not have any <br />additional funds. <br />Sincerely, <br />Ju P ess <br />Bu get and 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 />