Discount admission.
Seattle Mun. Code § 5.40.056
in effect5.40.056 - 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.)
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_CH5.40ADTA_5.40.056DIADFetched: 11/1/2026