Local Admissions Taxes
Tax Reference Manual
Page 52
RCW
35.21.280, 35.57.100, 36.38.010, & 36.100.210
Tax Base
The charge for admission to a place or event. The tax applies to:
• Season tickets or subscriptions.
• Cover charges.
• Charges for food and refreshment when providing free entertainment,
recreation, or amusement.
• Charges for the rental or use of recreational facilities and equipment.
• Charges for vehicle parking if the charge is based on the number of
passengers.
Tax Rate
Maximum of one cent per 20 cents (5%) of the admission charge.
King County may levy a tax of one cent per 10 cents (10%) of the admission
charge for events at the football stadium, Lumen field, and the adjacent
exhibition center.
Recent
Collections
Collection information may be available from counties and cities imposing
the tax, or through the State Auditor Office’s Financial Intelligence Tool.
Distribution of
Receipts
Jurisdictions use the receipts as follows:
• Counties: For payments on bonds related to the construction of a baseball
stadium. For repairing, re-equipping, and improving the constructed
baseball stadium.
• Cities and towns: For the construction, operation, maintenance, repair,
replacement, or enhancement of the public facility in which an event
occurs or to develop, support, operate, or enhance programs in the public
facility.
• Public facility districts: For preparing and distributing information to the
public. For promoting, advertising, improving, developing, operating, and
maintaining facilities or regional centers.
Local Admissions Taxes
Tax Reference Manual
Page 53
Levied by
Cities, towns, counties, and public facilities districts
If a city and its county both levy the tax, the county tax does not apply within
the city.
For the professional baseball and football stadiums located in Seattle, King
County levies the tax rather than Seattle.
The law limits the admissions tax levied by public facilities districts to the
regional centers they operate. Counties and cities may not impose an
admissions tax on events at a regional center if a public facilities district levies
the tax.
Administration
County auditors, city clerks, and public facilities districts
Those charging admissions collect and pay the tax to the appropriate local
jurisdiction.
History
2012 Authorized Seattle to collect a temporary admissions tax for certain
college games played at the professional football stadium.
1999 Authorized admission taxes for tickets to events at regional centers.
1997 Extended exemptions to the professional football stadium and
exhibition center in Seattle.
1995 Adopted an exemption from Seattle’s admissions tax for the new
professional baseball stadium and the 10% county tax for events at the
baseball stadium.
1943 Repealed the state tax and authorized counties and cities to levy the
tax.
1935 Established the admissions tax in the Revenue Act of 1935.
