5914-S.E AMH VANL H3028.1

ESSB 5914 - H AMD 864 ADOPTED 3/13/95

By Representative Van Luven

    Strike everything after the enacting clause and insert the following:

    "Sec. 1.  RCW 36.38.010 and 1963 c 4 s 36.38.010 are each amended to read as follows:

    Any county may by ordinance enacted by its ((board of)) county ((commissioners)) legislative authority, levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid for county purposes by persons who pay an admission charge to any place, including a tax on persons who are 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 or similar privileges or accommodations; and require that one who receives any admission charge to any place shall collect and remit the tax to the county treasurer of the county:  PROVIDED, No county shall impose such tax on persons paying an admission to any activity of any elementary or secondary school.

    As used in this chapter, the term "admission charge" includes a charge made for season tickets or subscriptions, a cover charge, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; a charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided; a charge made for rental or use of equipment or facilities for purpose of recreation or amusement, and where the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge.  It shall also include any automobile parking charge where the amount of such charge is determined according to the number of passengers in any automobile.

    The tax herein authorized shall not be exclusive and shall not prevent any city or town within the taxing county, when authorized by law, from imposing within its corporate limits a tax of the same or similar kind:  PROVIDED, That whenever the same or similar kind of tax is imposed by any such city or town, no such tax shall be levied within the corporate limits of such city or town by the ((board of)) county ((commissioners)), except that the legislative authority of a county with a population of one million or more may levy a tax of not more than one cent on forty cents or fraction thereof on events in stadiums that are owned by county government and that have seating capacities over forty-five thousand.

    Sec. 2.  RCW 35.21.280 and 1965 c 7 s 35.21.280 are each amended to read as follows:

    Every city and town may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to any place:  PROVIDED, No city or town shall impose such tax on persons paying an admission to any activity of any elementary or secondary school.  This includes a tax on persons who are 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.  A city that is located in a county with a population of one million or more may not levy a tax in excess of one cent on forty cents or fraction thereof on events in stadiums that are owned by county government and that have seating capacities over forty-five thousand.  The city or town may require anyone who receives payment for an admission charge to collect and remit the tax to the city or town.

    The term "admission charge" includes:

    (1) A charge made for season tickets or subscriptions;

    (2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;

    (3) A charge made for food and refreshment in any place where 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; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;

    (5) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile."

ESSB 5914 - H AMD

By Representative Van Luven

    On page 1, line 2 of the title, after "facilities;" strike the remainder of the title and insert "and amending RCW 36.38.010 and 35.21.280."

EFFECT:  Splits the existing admissions tax in half, 2.5% for Seattle and 2.5% for King County, for the Kingdome only.  Currently Seattle can impose up to 5%, and King County cannot levy any admissions tax, on the Kingdome.

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