Admission charge – Definitions.
Admissions tax – Levied.
Determinations of amount.
Collection – Remittance to treasurer.
Application and reporting.
3.70.010Admission charge – Definitions.

A. “Admission charge,” in addition to its usual meaning, shall include but not be limited to the following:

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.

B. “Nonprofit organization” means any organization organized and operated for charitable, education or other purposes, which is exempt from taxation pursuant to Section 501(c)(3) of the Internal Revenue Code of 1954, as amended.

C. “Place” means and includes, but is not restricted to theaters, dancehalls, amphitheaters, auditoriums, stadiums, athletic pavilions and fields, baseball and athletic parks, circuses, side shows, swimming pools, outdoor amusement parks, carnivals, fairs, rodeos, concerts, mountain recreation areas, snow recreation areas, bowling alleys, and golf courses.

D. Exemptions.

1. For purposes of greater ease and economy in the administration, collection and enforcement of the admissions tax, certain participatory athletic or sporting events are exempted from this ordinance. This exemption shall apply to participants or customers of archery ranges, batting cages, billiards, shuffleboard, darts, gun clubs, softball, campgrounds, guest ranches, dogsled races, snowmobile races, ski rentals, ski equipment rentals, snow recreation equipment rentals and swimming. This exemption shall not apply to bowling or golf. This exemption shall also not apply to spectators at athletic or sporting events who pay an admissions charge, except as provided in subsection D.2., below.

2. The admissions tax imposed by this ordinance shall not apply to a nonprofit organization, or to any person paying an admission to any event sponsored or conducted by an “elementary” or “secondary” school. For purposes of this ordinance “elementary” or “secondary” school means a public or private school enrolling students in grades kindergarten through twelve.

(Ord. 1447 § 1, 2016; Ord. 1448 § 1, 2016)

3.70.020Admissions tax – Levied.

There is hereby levied a five percent tax on admissions for entertainment purposes in the City of Cle Elum. Such tax is to continue indefinitely or until amended or repealed by the city council.

(Ord. 1447 § 1, 2016; Ord. 1448 § 1, 2016)

3.70.030Determinations of amount.

A. Amount. The tax here imposed shall be in the amount of five percent on each admission or entertainment charge.

B. Signs Posted. Whenever a charge is made for admission to any place, a sign shall be posted in a conspicuous place on the entrance or ticket office stating that a five percent city admission tax is included in the admission charge.

(Ord. 1447 § 1, 2016; Ord. 1448 § 1, 2016)

3.70.040Collection – Remittance to treasurer.

A. The tax imposed hereunder shall be collected from the person paying the admission charge at the time the admission charge is paid, and such taxes shall be remitted by the person collecting the tax to the treasurer in monthly remittances on or before the last day of the month succeeding the end of the monthly period in which the tax is collected or received, and accompanied by such reports as the treasurer shall require.

B. Any person receiving any payment for admissions shall make out a return upon such forms and setting forth such information as the treasurer may require, showing the amount of the tax upon admissions for which he is liable for the preceding monthly period, and shall sign and transmit the same to the treasurer with a remittance for the amount; provided, that the treasurer may at his discretion require verified annual returns from any person receiving admission payments setting forth such additional information as he may deem necessary to determine correctly the amount of tax collected and payable.

C. If the return provided for herein is not made and transmitted and the tax is not collected and remitted to the city by the last day of the month succeeding the end of the month in which the tax was collected, the treasurer shall add a penalty of ten percent of the tax per month or fraction thereof for each month overdue, which shall be added to the amount of the tax due, and remitted in the same manner.

D. Whenever any theater, circus, show, exhibition, entertainment or amusement makes an admission charge which is subject to the tax herein levied, and the same is of a temporary or transitory nature or there exists a reasonable question of financial responsibility, of which the treasurer shall be the judge, the report and remittance of the admission tax may be required immediately upon the collection of the same, at the conclusion of the performance or exhibition, or at the conclusion of the series of performances or exhibitions.

E. Every person liable for the collection and payment of the tax imposed by this chapter shall keep and preserve for a period of five years all unused tickets, ticket manifests, books and all other records from which can be determined the amount of admission tax which he was liable to remit under the provisions of this chapter, and all such tickets, books and records shall be open for examination and audit at all reasonable times by the treasurer or his duly authorized agent.

(Ord. 1447 § 1, 2016; Ord. 1448 § 1, 2016)

3.70.050Application and reporting.

A. Any person conducting or operating any place for entrance to which an admission charge is made shall procure from the city an annual certificate of registration, the fee for which shall be thirty-five dollars, and it shall be posted in a conspicuous place where tickets of admission are sold or the activity occurs. Annual renewals will be provided without a fee.

B. The applicant for a certificate of registration shall furnish the treasurer with the application, with the name and address of the owner, lessee or the custodian of the premises upon which the amusement is to be conducted; and such owner, lessee or custodian shall be notified of the issuance of such certificate and of his joint liability for collection and remittance of such tax.

C. The treasurer shall have the power to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied; and a copy of the rules and regulations shall be on file and available for public examination in the city clerk’s office.

(Ord. 1447 § 1, 2016; Ord. 1448 § 1, 2016)


A. Violation a Misdemeanor. Each violation of or failure to comply with the provisions of this chapter constitutes a separate offense and is a misdemeanor.

B. Collection of Tax by Civil Action. Any fee or tax due and unpaid and delinquent under the provisions of this chapter and all penalties thereon, may be collected by civil action, which remedies shall be in addition to any and all other existing remedies.

C. Violators Designated. Any person who directly or indirectly performs or omits to perform any act in violation of the provisions of this chapter, or aids or abets the same, whether present or absent, and every person who directly or indirectly counsels, encourages, hires, commands, induces or otherwise procures another to commit such violation is and shall be a principal under the terms of this chapter and may be proceeded against as such.