RCW 36.100.210
Tax on admissions.
A public facility district 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 a regional center, as defined in RCW 35.57.020. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.
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 if 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.
[ 1999 c 165 § 17.]
Structure Revised Code of Washington
Chapter 36.100 - Public Facilities Districts.
36.100.020 - Governance—Board of directors.
36.100.025 - Independent financial feasibility review—When required—Public document.
36.100.027 - Statutorily authorized taxing authority.
36.100.030 - Facilities—Agreements—Fees.
36.100.035 - Additional powers and restrictions on district that constructs baseball stadium.
36.100.036 - Donated moneys for baseball stadium.
36.100.037 - Baseball stadium construction agreement.
36.100.042 - Lodging license fee or tax in excess of rate imposed on retail businesses prohibited.
36.100.050 - Ad valorem property tax.
36.100.060 - General obligation bonds—Termination, reauthorization of excise tax.
36.100.070 - Acquisition and transfer of real and personal property.
36.100.080 - Direct or collateral attack barred after thirty days.
36.100.090 - Tax deferral—New public facilities.
36.100.100 - Ex officio treasurer.
36.100.110 - Travel, expense reimbursement policy—Required.
36.100.120 - Travel, expense reimbursement policy—Limitations.
36.100.130 - Board of directors—Compensation.
36.100.140 - Liability insurance.
36.100.150 - Costs of defense.
36.100.160 - Expenditure of funds—Purposes.
36.100.170 - Employees—Benefits.
36.100.190 - Purchases and sales—Procedures.
36.100.200 - Revenue bonds—Limitations.
36.100.205 - Bonds issued are securities.
36.100.210 - Tax on admissions.
36.100.220 - Tax on vehicle parking charges.