TAXES AND LICENSES
808 W. SPOKANE FALLs BLVD.
SPOKANE, WA;HINGTON 99201-3336
FAX (509) 625-6755
October 26, 2000
BIG DIPPER - LARGE LADLE
171 S WASHINGTON ST
SPOKANE WA 9201
Re: City of Spokane Admissions Tax
We have notification you hold events and charge admission to the public. We have not received payment of Admissions Tax for the Live Music Cover charged. This letter is to remind you of the City of Spokane Municipal Code.
CHAPTER 8.03 ADMISSIONS TAX
8.03.010 Tax Levied
A Tax is levied on every person paying an admission charge to any place or event, five percent of the admission charge to any motion picture theater or any other place or event
(Ord. No. C-32337)
Every person receiving payment for admission is required to collect the amount of the admissions tax from the person making the admission payment and at the time the admission charge is paid. (Ord. c-25958,
8.03.060 Remittance of Admissions Tax
A. The tax collected under Section 8.03.050 is held in trust until paid to the city treasurer. Should a person required to collect the admissions tax fail either to collect or remit the tax, the City shall have a similar claim for the amount of the tax, plus interest as provided in this chapter, against the proceeds of admissions charges received by such person. Unless in a particular case the treasurer directs or authorizes a different procedure, each person required to collect the admissions tax must file a tax return accompanied by remittance of the tax due bimonthly, by the fifteenth day of the month next following the end of each bimonthly reporting period.
Thank you for your prompt attention to this matter. Enclosed you will find Estimated Balance due statements for October 2000, and an Admissions Tax Reporting Form to be completed and returned with your payment. Please complete the form for each month and pay the reported tax due.
Sherry P. Lindsey
Taxes and Licenses Specialist
08.03.020 - Admission Tax Exemption
A. The admission tax is not imposed:
1. when the admission charge, either for a single event or by prorating a season ticket or subscription price, is ten cents or less;
2. 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;
3. where no admission charge or compensating payment is made;
4. upon a person paying an admission charge to an activity or performance of a nonprofit arts organization furnishing evidence of tax-exempt status under the Internal Revenue Code Section 501(c)(3); provided:
a. this exemption applies only if the artistic performance or activity represents examples of the arts organizations primary purpose, whereas this exemption does not apply when the arts organization merely sponsors or promotes an attraction or professional engagement; and
b. the City taxes and licenses office receives a properly completed application, including proof of tax-exempt status, for this exemption at least fifteen days prior to the event, unless waived;
5. upon a person paying an admission charge to an activity or performance of a nonprofit organization furnishing evidence of tax-exempt status under the Internal Revenue Code Section 501(c)(3); provided:
a. for each nonprofit organization this exemption applies only to the first twenty thousand dollars of gross ticket sales generated from its event within each calendar year; and
b. the City taxes and licenses office receives a properly completed application, including proof of tax-exempt status, for this exemption at least fifteen days prior to the event; and
c. the City taxes and licenses office receives a properly completed tax return within three business days or other time set by the office, following an event, showing proof of gross ticket sales and other information requested by the office.
B. This section is to be construed strictly against an exemption.
(ORD C32337 Section 2) Passed: 1999/01/19 Effective: 1999/02/18
Large Ladle - Rental - Calendar - Tour