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The Official Website of the City of Kent

 

Admissions Tax

(Kent City Code Chapter 3.26)  

 

Overview: 

Section 3.26.010  of the Kent City Code establishes the definition of terms used on this website and certain related referenced documents, e.g. “admission charge” and “collecting entity”.

 

Resources: 

Admissions Tax Return 

 

What is an admissions tax? 

Whenever a charge is collected for admission to any place or event for entertainment or recreation within the Kent city limits, an admissions tax is levied. 

 

Admission charges are defined as a monetary charge for an event open to the public including, but not limited to the following:

  • A charge made for season tickets or subscriptions
  • A cover charge or charge made for use of seats and tables, reserved or otherwise, and similar accommodations
  • A charge made for food and refreshments in any place where any free entertainment, recreation, or amusement is provided
  • If a charge is made for entry onto the premises where an activity occurs (such as, without limitation, a bowling alley or ice skating rink), the combined charges are for entry plus the activity charge
  • If a charge is made for entry onto a premises where a rental occurs, the combined charges for entry plus all charges for rental of equipment or facilities (but only if that rental is necessary to the activity for which a general admission is charged)
  • Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile
  • Any other charge for entrance and observation

 

Who is subject to the admissions tax? 

By way of illustration only, this tax applies to any non-exempt admissions charge collected for admission to any theater, cinema, dance hall, cabaret, adult entertainment cabaret, circus, side show, outdoor amusement park, dinner theater, music concerts, radio shows, and television shows.

 

Section 3.26.010 of the Kent City Code establishes the following exceptions:

  • Not-for-profit organizations
  • Public or private secondary or elementary schools and related student body associations
  • Accredited colleges, junior colleges and universities and related student body association
  • Federal, state and local governments (except activities operated the manner of a separate business enterprise, e.g. event center of golf course)

 

When is payment due? 

The admissions tax is due and payable on or before the end of the month immediately following the end of the tax reporting quarter, e.g. 1st Quarter - April 30.

 

Interest is charged based on 1% of the amount past due (12% per annum) or $5.00, whichever is greater. There is a "non-sufficient funds" (NSF) charge of $25.00

 

How do I file and pay the admissions tax? 

Complete and sign the Admissions Tax Return 

 

Remit payment as follows:

 

City of Kent

Finance Customer Services

220 4th Avenue South

Kent, WA  98032

 

The City is currently developing an on-line tax filing and payment option and will make an announcement when it becomes available.

 

How is the admissions tax calculated? 

The admissions tax is 5% of the gross receipts for each type of admission.

 

Illustration:

Regular admission                        $12.00

 

Number of admissions sold             1,000

 

Gross Receipts                            $12,000

 

Total Tax Due                                   $600 ($12,000 * 5%)

 

This calculation must be performed for each different type of admission, e.g. adult, student, etc, for which a different admission price is charged.

 

B&O Tax

In general, all businesses subject to the State of Washington business and occupation tax and conducting business activities within Kent city limits are subject to the City's tax.

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Gambling Tax

All persons, associations, and organizations that have been duly licensed by the Washington State Gambling Commission to conduct or operate gambling activities are subject to Gambling Tax.

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Utility Tax

All organizations (including the City of Kent) providing the following services are subject to the utility tax:

  • Water
  • Sewer
  • Drainage
  • Garbage collection and disposal
  • Electric and Natural Gas
  • Cable
  • Telephone and cellular

 

READ MORE