City of Spokane

Spokane Municipal Code

***Note: Many local criminal codes can now be located under Chapter 10.60 SMC while others are now cited under the Revised Code of Washington (RCW), which was incorporated into the municipal code in 2022. (See SMC 10.58.010). Code Enforcement, including Noise Control and Animal Regulations are located in Chapters 10.62 through 10.74.

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Title 08
Chapter 08.03
Section 08.03.030
 

Title 08 Taxation and Revenue

Chapter 08.03 Admissions Tax

Section 08.03.030 Definitions

  1. “Admission charge” is the amount which must be paid as a condition to being admitted to a place or an event. It 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 in any place where 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.

    The cost of other benefits included with admission may not be deducted from the admission charge unless admission is specifically allowed without payment for said benefits.

  2. “Arts Commission” means the City of Spokane Arts Commission, formed pursuant to Chapter 04.05 SMC.

  3. “Arts organization” as used in SMC 8.03.020(A)(4) means an organization whose principal function or purpose involves the promotion of the visual, literary or performing arts as defined in SMC 4.05.070 and who produces or sponsors the following kinds of events:  Ballet and other dance, opera and other choral performances, concerts, plays and literary readings, and exhibitions of paintings, sculpture, photography, graphic or craft arts but not movies, circuses, ice or burlesque shows, sporting events or performances, shows, or exhibitions of any other type or nature.

  4. “Place” is any structure or enclosure, or portion thereof, used for amusement, entertainment or enrichment. The term includes a theater, dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or other athletic park, golf course or driving range, circus side show, outdoor amusement park, merry-go-round, ferris wheel, roller coaster, observation tower and similar attraction, and galleries, museums exhibition halls and other clubs, rooms and halls.

Date Passed: Monday, March 14, 2016

Effective Date: Saturday, April 30, 2016

ORD C35372 Section 2