Admissions tax is a tax added to the ticket price or other charge that attendees pay to enter an entertainment facility or a charge to participate in an entertainment activity.  A donation for admittance is considered an admission charge. 

Examples include cover charges, admission fee, golf and driving ranges, swimming pools, archery, billiards, shuffleboard, pool table, jukebox, picture machines, amusement rides, automatic baseball, table bowling, and all other ball operating games, electronic games, and darts.  Ticket purchase examples include theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions, fields, sporting events, automobile parking, and the circus.

Tax Rate

The admissions tax rate is 0.05 (5%) and is applied to the full admission charge, including service fees, mailing fee or other type of surcharge. 

Collecting the Tax

The attendees pay the tax upon admission.  However, it is the organizer’s responsibility to charge and collect the tax.  The organizer must pay the collected amount to the City when taxes are filed.  The organization is liable for the tax whether or not the tax is collected. 

The tax on reduced admission charges shall be charged on the reduced charge and not on the regular admission charge. 

Filing Admissions Tax

When filing admissions, Service Retail Business & Occupation Tax must be reported as well, this is calculated as the gross admission minus the admissions tax due amount.

Exemption from Admission Tax

• Admission to elementary and secondary school activities when held at the school, including athletic events where the students are the athletic participants.
• Admission to events when the primary sponsor is located in the City and exempt from taxation pursuant to RCW 82.04.3651 and the principal purpose of the event is a public performance or exhibition of visual or performing arts, historical objects, or scientific works. 
• Admission to a public celebration sponsored and collected by a city or county.