3.05.030 Admission tax exemption.
(1) The admission tax listed in PMC 3.05.020 is not imposed:
(a) When the admission charge, either for a single event or by prorating a season ticket or subscription price, is $0.10 or less; or
(b) Upon a person paying an admission charge to an activity of an elementary or secondary school where the school or school district is the sponsor; or
(c) Upon a person paying an admission charge to an activity of an accredited public or private college, junior college, university, or the recognized student body association thereof; or
(d) Upon admission charges paid by any government agency; or
(e) Where no admission charge or compensating payment is collected from the persons attending the activity or event; or
(f) Upon a person paying an admission charge to an activity or performance of a bona fide charitable or nonprofit organization furnishing evidence of their organization’s status under one of the applicable RCW chapters as listed in the definition of “bona fide charitable or nonprofit organization” in PMC 3.05.010; provided:
(i) The Director of Finance’s office receives a properly completed license application, including proof of the organization’s status, for this exemption at least 15 days prior to the event; and
(ii) The bona fide charitable or nonprofit organization must be organized and operated exclusively for those purposes detailed in the RCW chapters listed in the definition of “bona fide charitable or nonprofit organization” in PMC 3.05.010; and
(iii) The bona fide charitable or nonprofit organization must be fiscally responsible for the event and receive the full benefit and use of the proceeds from the event. If the bona fide charitable or nonprofit organization contracts with a nonexempt person to conduct the event on its behalf, the exemption applies only if the exempt organization receives payment of its expenses and charges a net sum equal to at least 20 percent of the anticipated gross of admission charges.
(2) This section is to be construed strictly against an exemption.
(3) The exemption to admission tax as provided in this section shall not apply to an event in which a college, university or nonprofit organization lends its name to an endorsement for an ineligible person for the purpose of invoking the tax exemption. [Ord. 3557 § 4, 2002; Ord. 3437 § 2, 2000; Code 1970 § 3.02.030.]