Admissions Tax

Kittitas County Ordinance 2016-001: Admissions Tax and Designation of Revenue

"Admissions charge," in addition to its usual and ordinary meaning includes but shall not be limited to a charge for participation in an event or activity; a charge made for season tickets or subscriptions, or a charge made for use of seats and tables, reserved or otherwise, and other similar accommodations; and 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 the privilege for which a general admission is charged, the combined charges shall be considered as an admission charge. A donation for admittance shall also be deemed an admission charge. Admission charge includes any money paid within or without of Kittitas County for any of the kinds of admission charges defined herein so long as the facilities, entertainment, recreation or amusement privilege derived from such admission charge occurs in Kittitas County.

The tax imposed shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Treasurer in quarterly installments on or before the last day of the month next succeeding the end of the quarterly period in which the tax is collected or received.

Any person conducting or operating any activity for which an admission charge is made shall register with the Auditor.

In order to complete the registration process, you will need:

1. Sign-in to our website, or create an account
2. File an Admissions Tax Business Registration

Any questions, please contact the Treasurer’s office at 509-962-7535; Auditor’s office at 509-962-7502

Questions

Where is the tax imposed?

3.22.130 Jurisdiction

What is the tax levied on?

3.22.020

What are the exemptions?

3.22.030

How do I register?

3.22.070

When are the taxes due?

3.22.050

…The tax imposed shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Treasurer in quarterly installments on or before the last day of the month next succeeding the end of the quarterly period in which the tax is collected or received. The county may extend the time for making and filing the return and remittance of the tax for a period not to exceed thirty (30) days. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the county. Checks should be made payable to the Kittitas County Treasurer. Payment by check shall not relieve the person collecting the tax from liability for payment and remittance of the tax unless the check is honored and in the full and correct amount. The tax imposed shall be collected at the time admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Treasurer in quarterly installments on or before the last day of the month next succeeding the end of the quarterly period in which the tax is collected or received…

Admissions Tax Reporting Periods

How do I pay the taxes and complete the report?

3.22.050

How long do I need to keep my records?

3.22.090

What is the penalty for late payment?

3.22.060

What is the revenue from Admissions Taxed used for?

3.22.140