POLICY DATABASE
Policy 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.

Background Information

State Washington
Jurisdiction Name Seattle
Jurisdiction Type City,
Population Size 200,000-800,000
Legal Strategies
  • Creates an exemption
Reach Limited scope
Decision to allow food donation to reduce admission fee is voluntary.
Food System Category Get;

Policy Details

Refers to priority populations?
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)).

Emergency management?
No
Health-related linkage?
No

Environmental linkage?
No

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 5.40.010.

Addresses implementation?
No

Enforcement provisions?
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©.

Evaluation component?
No

Requires extra 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.

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