5.03.025 Exemptions.
A. The admissions tax does not apply to persons who pay an admission charge with respect to the following:
1. The activities of any elementary or secondary school.
2. The activities of any charitable organization as defined by RCW 19.09.020 or Section 501(c)(3) of the Internal Revenue Code.
3. Any public facility of a public facility district under Chapter 35.57 or 36.100 RCW for which a tax is imposed under RCW 35.57.100 or 36.100.210, except as allowed by law.
4. Any special benefit performances offered as a fundraiser for the community.
5. Any activity that is exempt pursuant to state or federal law.
B. Any person claiming exempt status under this chapter shall bear the burden of proof and shall provide appropriate documentation supporting such claim to the finance director. (Ord. 013/2016 § 1)