HomeMy WebLinkAboutAuditors office commentsJerald V. Pettit
Kittitas County Auditor
205 West 5th Ave — Suite 105
Ellensburg, WA 98926
509-962-7504 Fax 509-962-7687
June 14, 2019
Board of County Commissioners
205 West 5th Ave — Suite 105
Ellensburg, WA 98926
RE: Washington State Sporting Clay Championship
Admissions Tax
Dear Board Members:
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Based upon review of the application for the Washington State Sporting Clay
Championship to be held on August 2 through August 4, 2019, this event would be exempt
from the collections of Admission tax based upon Kittitas County Code 3.2 Admissions Tax
section 3.22.030 exemptions (d) which states:
d. The admissions tax imposed by this ordinance shall not apply to a charge or
fee paid by contestants in order to participate in an event or activity, if the charge
or fee paid is actually used to fund cash payouts to the contestants. Any portion
of such charge or fee that is not used to fund cash payouts to the contestants is
still subject to the admissions tax. This exemption does not apply to charges or
fees paid by spectators to the event or activity, even if such charge or fee is used
to fund cash payouts.
However, if admission is going to be charged to spectators then admission tax
needs to be collected and remitted. Also as stated above, if any portion of such charge
or fee that is not used to fund cash payouts to the contestants is still subject to the
admissions tax.
In 2018, there was not any admissions tax online -registration or remittance of
any tax collected, leaving me with the assumption, the event did not have any
additional funds.
Sincerely,
Ju P ess
Bu get and Finance Manager
Accounting 509-962-7502 • Elections 509-962-7503 • Recording 509-962-7504 • Licensing 509-962-7505
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