RCW 36.100.210
206 words·~1 min read·
/wa/title-36/chapter-36-100/36-100-210·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 s 17 .]