3.28.010 Definitions.
A. “Admissions charge” in addition to its usual and ordinary meaning, includes but is not limited in meaning to:
1. A charge for season tickets or subscriptions;
2. Required “donations”;
3. Admission to dinner theater: tax shall be on the entire/full price for a ticket for a dinner theater; provided, that if the admission charge is separate from dinner, i.e., if one can be admitted without paying for dinner, then the admission tax would only apply to that fee actually paid for admission, and not to that fee or charge paid for dinner. Otherwise, the entire amount shall be taxed. This shall also include cover charges to night clubs, lounges, private clubs, or similar places;
4. Admission to any theater, public dance or dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or athletic park, carnival, circus, amusement or side show, exhibition, swimming pool, outdoor amusement park, roof garden, cabaret, skating rink, resort, picnic ground, or any other similar type place. Admission to any carnival, amusement park, etc.: admission tax shall be imposed upon admission to carnivals, amusement parks, etc., however the City will not impose an additional tax upon admissions to any mechanical devices, amusement type booths or activities and/or rides such as merry-go-round, ferris wheel, etc. within that event, unless there is no admission charge “at the gate” for such events. Then the person conducting the event is required to collect a tax per RMC 3.28.030 for the admission to the various rides.
B. “Fraternal” means an association or society of persons formed for mutual aid and benefit, but not for profit.
C. “Government activities” shall mean activities that are sponsored or conducted by other local governments, county, state or federal governments, including the King County Forward Thrust Pool.
D. “Person” means any individual, receiver, assignee, firm, copartnership, joint venture, corporation, company, joint stock association, society, any group of individuals acting as a unit, whether mutual, cooperative or fraternal, or any nonprofit or not-for-profit corporation or organization as the term “nonprofit” is defined under the statutes of the State of Washington, RCW 82.04.365, 82.04.366.
E. “Place” includes, but is not limited to, theaters, dance halls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, carnivals, amusements or side shows, exhibitions, swimming pools, outdoor amusement parks or similar type area.
F. “Religious organization” means an organization engaged in the practice of a particular faith or central beliefs.
G. “Ticket sales outlet”, shall mean the location of any agency, person, group, etc. that is in charge of distributing, selling, or otherwise managing the sale of tickets and are collecting the fees for such tickets to any of the described events.
H. “Transient” means temporary, short-lived, nonpermanent or nonlasting.
I. “City sponsored event” means any program or event provided by City of Redmond departments.
J. “City co-sponsored event” means an event which benefits the community and for which the City of Redmond and another entity share jointly the expenses and responsibilities of providing the event. For an event to be co-sponsored by the City, there must be a formal written agreement entered into between the City and the other entity or entities sponsoring the event in which the City agrees to the co-sponsorship. A lease agreement from the City to another entity does not constitute co-sponsorship unless the lease specifically provides that it does.
K. “Nonprofit organization” means an organization, corporation, or association organized and operated for the advancement, appreciation, public exhibition or performance, preservation, study and/or teaching of the performing arts, visual arts, history, science, or a public charity providing social or human services or public education and which is currently recognized by the United States of America as exempt from federal income taxation pursuant to Section 501(c)(1) or (3) of the Internal Revenue Code, as now existing or hereafter amended. (Ord. 1866 § 1, 1995; Ord. 1707 § 1 (part), 1992).