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The following activities are exempt for the provisions of this chapter:

A. Activities of elementary and secondary schools;

B. Activities of churches and religious organizations;

C. Government activities;

D. City sponsored and City co-sponsored events; provided, that for profit activities conducted in conjunction with such an event shall not be exempt;

E. Activities of nonprofit organizations, as defined in Section 3.28.010.K; provided, that all of the following requirements are met:

1. The nonprofit organization:

a. Publicly sponsors and through its members, representatives or personnel promotes, and publicizes the event; or

b. Publicly sponsors and:

i. Performs a major portion of the performance; or

ii. Supplies a major portion of the materials on exhibit; or

iii. When the event is part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series or supplies a major portion of the materials on exhibit.

2. The nonprofit organization receives the use and benefit of the admission charges collected.

3. The proceeds from any single event sponsored by the nonprofit organization do not exceed $100,000.

4. The event for which the exemption is claimed cannot be one for which a nonprofit organization lends its name as an endorsement to an ineligible person or organization for the purpose of invoking the exemption.

5. The nonprofit organization must be registered with the City Clerk’s office as provided in Section 3.28.020 and must provide a copy of its incorporation approval by the State of Washington and any other proof deemed reasonably necessary by the City Clerk to verify that the organization meets the definition of nonprofit organization established by this chapter. (Ord. 1866 § 3, 1995; Ord. 1707 § 1 (part), 1992).