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Form a Business

ADMISSION TAX

SEA-MC tit. 5, subtit. II, ch. 5.40
in effect

Seattle Mun. Code § 5.40.005 General administrative provisions apply

5.40.005 - General administrative provisions apply The provisions of Chapter 5.55 shall be fully applicable to the provisions of this Chapter 5.40 except as expressly stated to the contrary herein. (Ord. 120668, § 11, 2001.)

Seattle Mun. Code § 5.40.010 Definitions

5.40.010 - Definitions For the purposes of this Chapter 5.40, the words and terms contained in Chapter 5.30 shall apply throughout this Chapter 5.40 unless expressly provided otherwise herein. The following additional definitions shall apply throughout this Chapter 5.40: A. "Admission charge" means the price required or paid for entering a premise or location and includes but is not limited in meaning to: 1. A charge made for season tickets or subscriptions; 2. A cover charge or a charge made for use of seats or tables, reserved or otherwise, and similar accommodations; 3. A charge made for food or refreshments in any place where any free entertainment, recreation, or amusement is provided; 4. A charge made for rental or use of equipment or facilities for purposes 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 charge shall be considered as the admission charge; 5. A charge made for entrance to any theater, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, baseball or athletic park, circus, side show, outdoor amusement park, or any similar place; and includes equipment to which persons are admitted for purposes of recreation such as merry-go-rounds, ferris wheels, dodgems, roller coasters, go-carts, and other rides whether such rides are restricted to tracks or not; 6. A charge made for automobile parking where the amount of the charge is determined according to the number of passengers in an automobile; 7. A charge made for entrance to any building, enclosure or area in which there is a swimming pool, skating rink, golf driving range, miniature golf course, short nine, or other golf course, or to gain entrance to such pool, rink or course itself, or for the use of the facilities thereof, or any rental paid by the person paying for such entry for the use of equipment and facilities supplied him and appropriate to the enjoyment of the privilege for which the admission is charged, or the aggregate thereof. B. "Cabaret" means a room where musical entertainment is permitted in connection with a restaurant business. C. "College" or "university" means any accredited public or private college, junior college or university, or the recognized student body association thereof insofar as the admission charges received by the college, university, or student body association are budgeted, and applied solely for exhibition, performance, study, and/or teaching of the performing arts, visual arts, history, or science. It specifically excludes any athletic department or division or activities of the college or university or of the recognized student body association thereof. D. "Department" means the Department of Finance and Administrative Services of The City of Seattle, or its functional successor. E. "Director" means the Director of Finance and Administrative Services of The City of Seattle, or his or her functional successor, and shall include the Director's authorized representatives. F. "Market price" means the price at which a seller is ready and willing to sell and a buyer is ready and willing to buy. Market price is a price that is acceptable to both buyer and seller and which might be different from the listed price. G. "Nonprofit organization" means an organization in which no part of the income can be distributed to its members, director or officers and that holds a current tax exempt status as provided under Sec. 501(c)(3), (4), or (6) of the Internal Revenue Code of 1986, as amended, or is specifically exempted from the requirement to apply for tax exempt status under Sec. 501(c)(3). (Ord. 123361, § 156, 2010 [department/department head name change]; Ord. 121797, §§ 1, 5, 2005 [repealed 5.40.040 and relocated part of its text as 5.40.010.A.7]; Ord. 121253, § 1, 2003; Ord. 120794, § 111, 2002; Ord. 120668, § 12, 2001; Ord. 108608, § 1, 1979; Ord. 102719, § 1, 1973; Ord. 91775, § 1, 1963; Ord. 72495, § 1, 1943.)

Seattle Mun. Code § 5.40.020 Tax levied

5.40.020 - Tax levied A. There is levied and imposed a tax upon everyone, without regard to age, who pays an admission charge as defined in Section 5.40.010 or is admitted, without payment, where an admission charge is collected from other persons as contemplated by Section 5.40.053. B. The tax here imposed shall be in the amount of five percent on each admission charge or charge for season or series ticket. Any fraction of tax $.005 or more shall result in a tax at the next highest full cent. C. Amounts paid for admission by season ticket or subscription shall be exempt if the amount which would be charged to the holder or subscriber for a single admission $1.50 or less. D. Anyone having the use of a box or seat permanently or for a specified period, shall pay a tax in the amount of five percent of the price of such box or seat, the same to be collected and remitted in the manner provided in Section 5.40.070 by the person selling such tickets. E. If the ticket price is accompanied by a service charge, mailing fee or other ancillary payment, per ticket and/or per order, the admission tax shall be based upon the total sum of the admission price plus any such surcharge(s), whether or not they are printed on the ticket or order. F. Anyone who is admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations shall pay an admission tax as contemplated by Sections 5.40.053 and 5.40.056, respectively. G. When entertainment or admission to an event or activity accompanies the sale of food, refreshments, merchandise, lodging, or services, admission taxes are measured by the total price of the combined transaction, unless the admission price for the entertainment, amusement, rental, or use of equipment is printed separately on the ticket or invitation and reflects its true market value as an independent element. H. The tax levied in this Chapter 5.40 shall be paid by the person paying the admission charge and shall be collected and remitted by the person to whom the same is paid in the manner provided in Sections 5.40.070 and 5.40.090. I. A discount admission shall be subject to tax as contemplated by Section 5.40.056 even though the discounted price is $1.50 or less, unless a criterion in Section 5.40.056 for applying the lower price is satisfied. J. It is unlawful for any person to request a donation or contribution that effectively represents an admission charge at any event unless the event is held by an exempt organization pursuant to Section 5.40.025. Donations or contributions requested by such organizations that would otherwise be subject to the admission tax pursuant to subsection 5.40.025.A.11.c (over 3,100 seating capacity or attendance) or subsection 5.40.025.B (athletic or recreational activity) are not subject to the tax; provided, that people are admitted or allowed to remain in attendance without payment of such donation or contribution and the signage, invitation, advertisement, notice, or other literature related to the event contains a statement, conspicuously posted, that such donation or contribution is not required for the privilege of entering, attending, or remaining in attendance at the event. K. The amount subject to admission tax shall exclude dues, and initiation fees paid by a member for the privilege of joining or belonging to an organization. For purposes of this subsection 5.40.020.K, "dues" are those amounts periodically paid by members solely for the entitlement of those persons to continued membership in the organization or club, and "initiation fees" are amounts paid solely to admit a person as a member to an organization or club and represent the value of membership in the organization or club. However, where dues or initiation fees cover costs for services received by the members and no separate charge (including but not limited to green fees, entertainment costs such as cover charges, facility or equipment rentals, or charges for food and beverages) is imposed for such services, admission taxes will be assessed on the portion of dues or initiation fees that represent the value of those services. In determining the value subject to tax, comparable charges will be used. (Ord. 121900, § 2, 2005 [cross-reference update]; Ord. 121797, §§ 2, 5, 2005 [repealed 5.40.040 and relocated part of its text as 5.40.020.K]; Ord. 121253, § 2, 2003; Ord. 115957, § 1, 1991; Ord. 111449, § 1, 1983; Ord. 110374, § 1, 1982; Ord. 110275, § 1, 1981; Ord. 102719, § 2, 1973; Ord. 98403, § 1, 1969; Ord. 91775, § 2, 1963; Ord. 88748, § 1, 1959; Ord. 87103, § 1, 1958; Ord. 72495, § 2, 1943.)

Seattle Mun. Code § 5.40.025 Tax exemptions—Minimum charge—Specific exemptions—Colleges—Universities—Nonprofit organizations.

5.40.025 - Tax exemptions—Minimum charge—Specific exemptions—Colleges—Universities—Nonprofit organizations. A. The admission tax as imposed in SMC Section 5.40.020 shall not apply to anyone paying an admission charge: 1. In the amount of One Dollar and Fifty Cents ($1.50) or less; or 2. To any activity of any elementary or secondary school as contemplated by RCW 35.21.280; or 3. To any activity of any Parent-Teacher-Student Association (PTSA), Parent-Teacher Association (PTA), or similar organization, provided that the proceeds of the activity are used to benefit an elementary or secondary school; or 4. To the annual Bumbershoot Festival held on Labor Day and the preceding Thursday, Friday, Saturday and Sunday; or 5. To the Woodland Park Zoo; or 6. To the Folklife Festival held on Memorial Day and the preceding Thursday, Friday, Saturday and Sunday; or 7. To the Fremont Fair held annually by the Fremont Public Association; or 8. To an organized athletic event such as tournaments, leagues, and other competitions intended for youth less than 19 years of age, sponsored and held by non-profit organizations; or 9. To the Children's Charity Bacon Bowl Football Game held annually by the Bacon Bowl Association; or 10. To actively participate in bowling or to rent bowling shoes or equipment; or 11. To an event sponsored by a college or university or nonprofit organization, when all of the following three (3) criteria are met: a. A college or university or nonprofit organization, as both are defined in Section 5.40.010 and registered under Section 5.40.080, that meets one (1) or more of the following criteria: i. Publicly sponsors and through its members, representatives, or personnel promotes, publicizes and distributes most of the tickets for admission; or ii. Publicly sponsors and presents the event at a facility it owns or leases as lessee for a term of not less than one (1) month; or iii. Publicly sponsors and: (a). Performs a major portion of the performance, or (b). Supplies a major portion of the materials on exhibition, or (c). When the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series; and b. The college, university or nonprofit organization receives the use and benefit of admission charges collected; and c. In the case of a performance, the seating capacity of the location where the event occurs is three thousand one hundred (3,100) people or less, or, in the case of an exhibition, no more than three thousand one hundred (3,100) people are permitted on the premises at any one (1) time. B. Except as provided in subsections A2, A8, and A10 above, the exemption to the admission tax as provided in subsection A11 of this section shall not apply to: 1. The admission of spectators to an athletic event, including, but not limited to, football games, basketball games, or baseball games; or 2. The admission for recreational activities, including, but not limited to, golf, skating, or swimming; or 3. 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. 121900 § 1, 2005; Ord. 121797 §§ 3, 4, 2005; Ord. 121253 § 3, 2003; Ord. 120668, § 13, 2001; Ord. 116577; § 1, 1993; Ord. 115957, § 2, 1991; Ord. 114708 § 1(part), 1989; Ord. 113498 § 1(part), 1987; Ord. 112813 § 1(part), 1986; Ord. 111449 § 2, 1983.)

Seattle Mun. Code § 5.40.028 Tax exemption—Musical venues

5.40.028 - Tax exemption—Musical venues A. The admission tax as imposed in Section 5.40.020 shall not apply to any person paying an admission charge to any premises or location for which the Director has issued a certificate of exemption pursuant to this Section 5.40.028; however, the admission tax shall be due for any and all admission charges paid prior to the issuance of a certificate of exemption, or paid after the Director has cancelled a certificate of exemption, or paid at any time during which a cancellation of a certificate of exemption could or should have been in effect under any one or more of subsections 5.40.028.G.1 through 5.40.020.G.6. B. A premises or location is eligible for a certificate of exemption if either subsection 5.40.028.B.1 or 5.40.028.B.2 applies: 1. The premises or location has a certificate of occupancy of fewer than 1,000 persons; and a. The person conducting or operating the premises or location or any other person authorized by such person hosts or presents live music on at least three separate days per week at the premises or location on a regular schedule. For purposes of this Section 5.40.028, "live music" means an active performance of music by an individual (or individuals) who, at the time of and during the performance, creates music or engages in an audible form of artistic expression, other than, or in addition to, any pre-recorded music, for an audience through the use or manipulation of voice, instruments, or electronic or computerized equipment or formats; and b. The person or persons conducting or operating the premises or location or any other authorized person hires one or more musicians to perform the equivalent of 16 individual performances per week at the premises or location. Repeat performances by the same individual or group shall each be counted. Where performances are by a duo, trio, band, ensemble, or other performing group, the number of individual performances shall be determined by multiplying the number of performing group members by the number of performances by the group; and c. The premises or location is current with all license and tax requirements. 2. The premises or location has a certificate of occupancy of 500 or fewer persons; and a. The person conducting or operating the premises or location or any other person authorized by such a person hosts or presents live music on at least two separate days per week at the premises or location on a regular schedule; and b. The premises or location is current with all license and tax requirements. C. A premises or location that has obtained more than three violations of law concerning public health, public safety, noise, licensing, taxing or permitting related to the ownership, possession, occupation, operation, use, or maintenance of the location or premises in any 12 month period shall be ineligible for a certificate of exemption for a period of one year from the date of the last violation. For purposes of this Section 5.40.028 a premises or location has obtained a violation if there is a legally binding final decision, order, citation, or other finding of violation entered by any court, adjudicative body, or government agency against any legal owner, operator, manager, or employee of the premises or location, or any other person hosting or presenting live music at the premises or location. D. Any person conducting or operating a premises or location seeking a certificate of exemption under this Section 5.40.028, who has not previously been issued a certificate of exemption for the same premises or location, shall present to the Director a copy of the certificate of occupancy required under subsection 5.40.028.B, and shall submit a completed application for the certificate of exemption on forms and in a manner prescribed by the Director. The application shall contain a certification that the conditions set forth in subsection 5.40.028.B will be satisfied during the period that the certificate of exemption is to be in effect, and a separate certification that the premises or location is not ineligible under subsection 5.40.028.C. The Director shall issue a certificate of exemption for the premises or location, unless the Director finds that the eligibility requirements of subsections 5.40.028.B and 5.40.028.C cannot be met. A certificate of exemption is non-transferable, shall be valid only with respect to the original applicant, and shall apply only to the premises or location that is the subject of the application. E. A person to whom a certificate of exemption has been issued under this Section 5.40.028 shall report to the Director as follows: 1. Each person to whom a certificate of exemption has been issued for a premises or location that has a certificate of occupancy for 501 or more persons shall report, on a quarterly basis, on forms prescribed by the Director, information sufficient to verify that, during the corresponding quarter, the premises or location was in compliance with the requirements of this Section 5.40.028, including, but not limited to, the requirements in subsection 5.40.028.B, and that the premises or location can continue to meet the requirements. The Director shall establish by rule the information required. The report shall be due in accordance with the provisions pertaining to the quarterly due dates for remittance of tax under Chapter 5.55. 2. Each person to whom a certificate of exemption has been issued for a premises or location that has a certificate of occupancy of 500 or fewer persons shall report, on an annual basis, on forms prescribed by the Director, information sufficient to verify that, during the corresponding year, the premises or location was in compliance with the requirements of this Section 5.40.028, including, but not limited to, the requirements in subsection 5.40.028.B, and that the premises or location can continue to meet the requirements. The Director shall establish by rule the information required. The report shall be due in accordance with the provisions pertaining to the quarterly due dates for remittance of tax under Chapter 5.55. F. Each person to whom a certificate of exemption has been issued shall immediately notify the Director if a premises or location for which a certificate of exemption has been issued fails to be eligible under subsection 5.40.028.C, or fails to be in compliance with any requirement contained in this Section 5.40.028 or any rule or regulation of the Director implementing it, other than those contained in subsection 5.40.028.B. G. The Director shall cancel the certificate of exemption of a location or premises upon a determination by the Director: 1. That a person secured the certificate of exemption by making a false representation in the application for the certificate; or 2. That the premises or location is ineligible for a certificate of exemption under subsection 5.40.028.C; or 3. That the premises or location is not in compliance with any requirement contained in this Section 5.40.028 or any rule or regulation of the Director implementing it other than the requirements contained in subsection 5.40.028.B; or 4. That, during any quarterly period, the premises or location fails to host or present live music on at least 80 percent of the number of days that the premises is required to present live music under subsection 5.40.028.B during that quarterly period; or 5. That, during any quarterly period, the premises or location fails to hire musicians to perform at least 80 percent of the number of individual performances required under subsection 5.40.028.B during that quarterly period; or 6. That the person to whom the certificate of exemption has been issued no longer conducts or operates the premises or location that is the subject of the exemption. A person whose certificate of exemption has been cancelled may re-apply for a certificate for the same premises or location, but no re-application shall be approved unless the person shows that the premises or location is eligible under the requirements of this Section 5.40.028 and all rules and regulations of the Director implementing it at the time of the re-application, and further, that the location or premises has been in compliance with subsection 5.40.028.B during the 30 day period prior to the re-application. Any person wishing to re-apply shall submit the material required in subsection 5.40.028.D, which material shall be current as of the date of the re-application, and, in addition, shall submit all information required by the Director as established by rule, including all information required to have been reported pursuant to subsection 5.40.028.E during any period of time, within the maximum period of limitation applicable under Chapter 5.55 for the assessment of tax, that any previous certificate of exemption was in effect. H. The Director shall not issue a certificate of exemption to any person who is found by the Director to have made a false representation on any application or re-application made under this Section 5.40.028. I. Any person to whom a certificate of exemption has been issued shall promptly notify the Director of any change of address. If the Director has cancelled a certificate of exemption, the Director shall provide notice of the cancellation to the person to whom the certificate of exemption was issued by mailing such notice in writing to the address of the person as last reported to the Director. Any person whose certificate of exemption has been cancelled may contest the cancellation by filing a written request for hearing with the Hearing Examiner within ten days after the mailing of the notice of cancellation. If the person whose certificate of exemption has been cancelled files a written request for hearing within the prescribed period, the Hearing Examiner shall schedule and conduct a hearing in accordance with the applicable Hearing Examiner rules. (Ord. 124902, § 1, 2015; Ord. 122989, § 1, 2009)

Seattle Mun. Code § 5.40.030 Cabarets.

5.40.030 - Cabarets. The admission charge to any cabaret, any private club conducting cabaret activities, or any similar place of entertainment is deemed to be the total amount charged as an admission charge, a cover charge, and/or a charge made for the use of seats and tables reserved or otherwise, and other similar accommodations. (Ord. 94366, § 1, 1965; Ord. 91775, § 3, 1963: Ord. 88748, § 2, 1959: Ord. 77700 § 1, 1949; Ord. 72495, § 3, 1943.)

Seattle Mun. Code § 5.40.053 Complimentary admission.

5.40.053 - Complimentary admission. Anyone who is admitted free of charge to any place or for any event for which other persons pay an admission charge shall pay an admission tax measured by the full admission charge, unless: 1. Admission is free to the public generally on the date or for the event; or 2. Admission is free to a general classification of the public (e.g., children, senior citizens, or military personnel in uniform) and the entrant is a member of the classification; or 3. The complimentary admissions are distributed for bona fide charitable purposes or through any bona fide charity, or are distributed through any elementary or secondary school; or 4. The persons so admitted are performers, people assisting in the performance or activity, or bona fide members of the press; or 5. The holder of the certificate of registration has paid the amount of the admission tax on the admission. (Ord. 115957, § 3, 1991.)

Seattle Mun. Code § 5.40.056 Discount admission.

5.40.056 - Discount admission. Anyone who is admitted at a reduced price to any place or for any event for which other persons pay a regular, higher admission charge shall pay an admission tax measured by the regular, higher admission charge, unless: 1. The reduced charge is based on the quantity sold or a payment made before a calendar date in advance of the event; or 2. The reduced charge is available to a general classification of the public identified in rates posted or published for the event (e.g., children, senior citizens, or military personnel); or 3. The event is scheduled at a time less convenient for the public (e.g., a matinee or midnight performance); or 4. The reduced charge is based on the presentment of a coupon distributed broadly as a notice or advertisement; or 5. The reduced charge results from the donation of tangible personal property (e.g., food, clothing or toys) at the place of admission as an organized collection for delivery to a bona fide charity. In cases that satisfy one (1) or more of these conditions, the admission tax shall be measured based on the reduced charge actually paid for admission. (Ord. 115957, § 3, 1991.)

Seattle Mun. Code § 5.40.060 Ticket information and unlawful acts

5.40.060 - Ticket information and unlawful acts A. Whenever a charge is made for admission to any place, a serially numbered or reserve seat ticket shall be furnished to the person paying such charge unless written approval has been obtained from the Director to use: (1) a turnstile or other counting device which will accurately count the number of paid admissions, or (2) any method established by administrative rule that determines the number of paid admissions for the purposes of this chapter. The established price, service charge, sales tax, City admission tax and total price at which every admission ticket is sold shall be separately, conspicuously and indelibly printed or written on the face or back of that part of the ticket which is to be collected by the management of the place to which admission is gained. B. No promoter, sponsor, venue, or, anyone contractually related to a promoter, sponsor, or venue, shall sell an admission ticket or card on which the name of the person conducting the event and the price is not so printed, stamped or written, or to sell or offer to sell an admission ticket or card at a price in excess of the price printed, stamped or written thereon. Ticket sales that occur through a subsequent sale(s) of the ticket(s) by the initial purchaser who purchased the ticket(s) from the promoter, sponsor, or venue, or any subsequent sale of such ticket(s), may be made at market price. No admission tax will be assessed by the City on the price of an admission ticket in a secondary market transaction, conducted by the initial purchaser or a subsequent purchaser thereof. However, vendors and other persons regularly engaged in the business of reselling tickets or admissions into events must obtain a business license tax certificate pursuant to Section 5.55.030. For transactions between the promoter, sponsor, or venue and the original purchaser or customer, the admission tax due shall be based on the total sum of the established price plus any service charge printed on the ticket. When a charge is made for admission, a sign must be posted in a conspicuous place on the entrance or ticket office that breaks down the admission charge as follows: Established Price Service Charge (if any) Sales Tax City Admission Tax Total Price C. The Director or his/her designee, who has been commissioned as a Special Police Officer, or the Seattle Police Chief or his/her designee, is authorized to confiscate, seize or otherwise remove from sale, or offered sale, any ticket in violation of or offered for sale or sold in violation of this subsection. (Ord. 124808, § 4, 2015; Ord. 121797 § 6, 2005; Ord. 121253 § 8, 2003; Ord. 120794, § 113, 2002; Ord. 120668, § 14, 2001; Ord. 117169, § 15, 1994; Ord. 106751 § 1, 1977; Ord. 105445 § 1, 1976; Ord. 104652 § 1, 1975; Ord. 102622 § 1, 1973; Ord. 91775, § 6, 1963; Ord. 72495, § 6, 1943.)

Seattle Mun. Code § 5.40.070 Remittance of tax.

5.40.070 - Remittance of tax. Any person who receives any payment for any admission charge on which a tax is levied under this chapter shall collect the amount of the tax from the person making the admission payment at the time payment is made. The person receiving payment shall remit the same admission tax to the Director according to the provision contained in SMC Chapter 5.55 except where specifically provided herein. The tax collected under this chapter shall be deemed held in trust by the person required to collect the same until remitted to the Director. Persons failing to collect the admission tax, or who collects the tax but fails to remit the tax to the Director shall be liable to the City for the amount of such tax. Such person shall, unless the remittance be made as required in this section, be guilty of a violation of this chapter whether such failure be the result of his or its own act or the result of acts or conditions beyond his or its control. Anyone receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the Director may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the Director with a remittance for said amount. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax levied in this chapter, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the Director shall be the judge, the Director may require the report and remittance of the admission tax immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions or at such other times as he or she shall determine. Failure to comply with any requirement of the Director as to report and remittance of the tax as required shall be a violation of this chapter. Everyone liable for the collection and payment of the tax imposed by this chapter shall keep and preserve for a period of five (5) years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he or she was liable to remit under the provisions of this chapter, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the Director or his or her duly authorized agent. Written permission may be granted by the Director to destroy unused tickets prior to the expiration of the five (5) year period. (Ord. 120794, § 114, 2002: Ord. 120668, § 15, 2001: Ord. 117169, § 16, 1994; Ord. 114517 § 1, 1989: Ord. 102622, § 2, 1973; Ord. 91775, § 7, 1963; Ord. 88479, § 1, 1959: Ord. 77700 § 2, 1949; Ord. 72495, § 7, 1943.)

Seattle Mun. Code § 5.40.080 Certificate of registration—Required—Application

5.40.080 - Certificate of registration—Required—Application Any person conducting or operating any place for entrance to which an admission charge is made shall, prior to the commencement of any such activity, and on a form prescribed by the Director, file an application with the Director to conduct or operate such activity. The application shall be filed whether or not the person has received an exemption from collecting the tax under the provision of this chapter. The Director shall then issue a business license tax certificate with an admission tax endorsement. The endorsement shall be valid for as long as the person maintains a valid business license tax certificate. Failure of any person to obtain the endorsement for conducting any activity for which an admission charge is made within twenty days after the Director notifies the person of the requirement will result in a penalty of $250. This penalty is in addition to any tax and penalties due according to subsection 5.55.110.A, if applicable. (Ord. 124808, § 5, 2015; Ord. 121253 § 9, 2003; Ord. 120794, § 115, 2002; Ord. 120668, § 16, 2001; Ord. 117169, § 17, 1994; Ord. 111449 § 3, 1983; Ord. 102719 § 3, 1973; Ord. 102622 § 3, 1973; Ord 72495, § 8, 1943.)

Seattle Mun. Code § 5.40.085 Certificate of exemption—Application, issuance—Cancellation—Proof of nonprofit status

5.40.085 - Certificate of exemption—Application, issuance—Cancellation—Proof of nonprofit status A. Any person seeking to secure an exemption pursuant to Section 5.40.025 from the admission tax as provided in this Chapter 5.40 shall present, at the time of its application for a business license tax certificate as described in Section 5.55.030, official proof of its exemption from federal income taxation pursuant to Section 501(c)(3), (4) or (6) of the Internal Revenue Code of 1986, as now existing or hereafter amended, or in the alternative provide proof of its specific exemption from the requirement to file IRS Form 1023 in order to obtain tax exempt status. If the exemption applicant already has a business license tax certificate, then the request for exemption and proof required above shall be filed prior to engaging in the activity that requires an admission. If the Director determines that persons paying such admission charge are not subject to the admission tax, the applicant shall receive a certification of such determination for the activity or series of activities, as the case may be. The Director shall issue a person a certificate of exemption that applies retroactively if the person presents proof of eligibility for a certificate of exemption under this Section 5.40.085 for the entire period of retroactive certification and also remits to the City any admission tax collected under subsection 5.40.020.H but not yet remitted. The City shall not refund any admission tax already remitted to the City by the person prior to the issue of the certificate of exemption. B. The Director may cancel the certificate of exemption of any college, university, or nonprofit organization that (1) secures an exemption from the tax by making a false representation in its application, or (2) otherwise violates Section 5.40.025 or a rule or regulation of the Director implementing it. C. If the Director has ordered a certificate of exemption cancelled, an aggrieved person may contest the cancellation by filing a notice of appeal and request for hearing with the Hearing Examiner within 30 days after service or mailing of the order. If a request for hearing is filed by the applicant within the prescribed period, a hearing shall be scheduled before the Hearing Examiner and shall be conducted by the Hearing Examiner according to the applicable Hearing Examiner rules. D. A certificate of exemption issued under subsection 5.40.085.A will be valid for as long as the person receiving the certificate holds a business license tax certificate under Section 5.55.030 and remains eligible to obtain a certificate under subsection 5.40.085.A. (Ord. 124903, § 1, 2015; Ord. 124808, § 6, 2015; Ord. 121253 § 10, 2003; Ord. 120794, § 116, 2002; Ord. 118141 § 1, 1996; Ord. 117169, § 18, 1994; Ord. 112813 § 2, 1986; Ord. 111449 § 4, 1983; Ord. 102719 § 3, 1973; Ord. 102622 § 3, 1973; Ord. 72495, § 8, 1943.)

Seattle Mun. Code § 5.40.086 Elimination of exemptions.

5.40.086 - Elimination of exemptions. If any exemption from the admission tax is found to be unconstitutional because a court determines it wrongly exempts some events or entities but not others, then that exemption shall be eliminated in its entirety effective on the date of the court decision. (Ord. 118141 § 2, 1996.)

Seattle Mun. Code § 5.40.090 Certificate of registration—Transitory events—Owner/lessee and promoter/conductor jointly and severally liable.

5.40.090 - Certificate of registration—Transitory events—Owner/lessee and promoter/conductor jointly and severally liable. Whenever the applicant for a certificate of registration is not the owner, lessee, or custodian of the premises or location to which an admission fee is required to be paid, the owner, lessee or custodian of the premises or location shall be jointly and severally liable for the reporting and remittance of the admission tax. The applicant for a certificate of registration in any such case shall furnish the Director with the application, containing the name and address of the owner, lessee or custodian of the premises or location to which an admission fee is required to be paid, and such owner, lessee or custodian shall be notified by the Director of the issuance of such certificate and of his joint and several liability for collection and remittance of the tax. (Ord. 121253 § 11, 2003; Ord. 120794, § 117, 2002; Ord. 117169, § 19, 1994; Ord. 102622, § 4, 1973; Ord. 91775, § 8, 1963; Ord. 72495, § 9, 1943.)

Seattle Mun. Code § 5.40.120 Receipts to Arts and Culture Fund

5.40.120 - Receipts to Arts and Culture Fund A. Beginning January 1, 2022, all receipts from the admission tax levied in this Chapter 5.40 shall be deposited into the Arts and Culture Fund. B. Admission tax revenue in the Arts and Culture Fund shall be annually appropriated: 1. To the Office of Arts and Culture to support the following purposes: a. Arts-related programs and one-time capital expenditures that keep artists living, working, and creatively challenged in Seattle; b. Initiatives and programs to build community through the arts and create opportunities for the public to intersect with artists and their work; c. Initiatives and programs that provide art opportunities for youth in and out of school; and 2. For payment of the City's rent adjustment obligations to Seattle Arena Company, LLC or its permitted successors and assigns under the Lease Agreement (Arena at Seattle Center) between The City of Seattle and Seattle Arena Company, LLC, Attachment 1 to Ordinance 125669 (as may be amended or modified in accordance with its terms) (the "Arena Lease"), and only to the extent that such annual appropriation does not exceed the total admission tax revenues generated through operations of the arena at the Seattle Center for that calendar year, minus the amount of the Rent Adjustment Threshold for Admission Tax revenues identified in Article III, Section 6 of the Arena Lease. C. The Office of Arts and Culture shall develop policies concerning the use of Arts and Culture Fund funds, including one or more fiscal policies concerning the retention of revenues to ensure the long-term fiscal health of the Office of Arts and Culture's program funding obligations. A draft of the policies shall be provided to the Seattle Arts Commission for comment, before being submitted to City Council in the form of a resolution for formal Council review and consideration. The policies shall be updated from time to time to ensure that the Office of Arts and Culture's fiscal policies address ongoing budget needs and priorities. Any such update shall follow the same review process as defined in this Section 5.40.120. (Ord. 126228, § 1, 2020; Ord. 125695, § 1, 2018; Ord. 125672, § 1, 2018; Ord. 125492, § 8, 2017; Ord. 124906, § 1, 2015; Ord. 124901, § 1, 2015; Ord. 124539, § 10, 2014; Ord. 123460, § 2, 2010; Ord. 123155, § 1, 2009; Ord. 121657, § 1, 2004; Ord. 121006, § 8, 2002; Ord. 120975, § 1, 2002; Ord. 120644, § 1, 2001; Ord. 120183, § 2, 2000; Ord. 106058, § 3, 1976; Ord. 79849, § 1, 1951; Ord. 72495, § 11-1, 1943.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IITA_CH5.40ADTAFetched: 11/1/2026

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