POLICY DATABASE
Seattle, Wash., Code § 5.40.056 (current through Oct. 25, 2017)
Brief Summary
Allows for tax exemption on the difference between discounted admission rates and regular rates for events, etc., if the discount is applied for one of several specified reasons, including donations of food to bona fide charities, etc.
Legal Strategies
Creates an exemption.
Reach
Limited scope. Decision to allow food donation to reduce admission fee is voluntary.
Food System Category: Get
State: Washington
Jurisdiction Type: City
Jurisdiction Name: Seattle
Does the law refer to priority populations in some way?
Yes. "The reduced charge results from the donation of tangible personal property (e.g., food, ...) at the place of admission as an organized collection for delivery to a bona fide charity." (§ 5.40.056(5)).
Does the law refer to or suggest a goal related to improving or protecting health?
No.
Does the law refer to or suggest a goal of fostering improved environmental conditions?
No.
Does the law refer to or suggest a goal related to promoting or supporting the community's economy?
No.
Does the law include findings (including jurisdiction-specific findings), or are there findings in the larger section, title, article, or chapter which the law is part of?
No.
Does the law have a stated intent or purpose, or is there an intent or purpose in the larger section, title, article, or chapter which the law is part of?
No.
Does the law include definitions, or are there definitions in the section, title, article, or chapter which the law is part of?
Yes. § 5.40.010.
Does the law address implementation in some way?
No.
Are there enforcement provisions that identify specific penalties or consequences for non-compliance?
Yes. Confiscation, seizure, or removal from sale, any ticket in violation of or offered for sale or sold in violation of this subsection. § 5.40.060©.
Does the law include an evaluation component, beyond reporting on activity?
No.
Does the law require an extra or atypical financial or resource investment?
No.
Code context and ordinance history
Title 5 (Revenue, Finance, and Taxation), Subtitle II (Taxes), Chapter 5.40 (Admission Tax), Section 5.40.056 (Discount Admission). History: Ord. 115957 § 3(part), 1991.