Admission tax is added to the ticket price or other charge that attendees pay to enter entertainment venues or events in Seattle.
Before you host any event that charges for entry, you must have an admission tax endorsement on your business license tax certificate. If you do not have the admission tax endorsement, download and fill out the Admission Tax Application Form.
Please contact us at 206-684-8484 or email@example.com with any questions about filling out the admission tax application. We can also explain the details of collecting and filing the tax.
The Seattle admission tax rate is 0.05 (5%). The rate is applied to the full admission charge.
Guidelines to follow
Attendees pay the tax. But it is the organizer's responsibility to charge and collect the tax. Then, the organizer must pay the collected amount when taxes are filed. The organization is liable for the tax whether or not it is collected.
You are required to pay the tax for everyone attending the event, even if some customers received their tickets free or at a reduced price. Asking customers for a voluntary contribution in lieu of an admission charge does not exempt you from paying the tax.
When you contact us about your event, provide:
- name of the landlord where the event is held
Of the revenue generated by the admission tax, 75 percent goes to the Seattle Arts Account. The Arts Account supports programs that keep artists living and working in Seattle. The fund also creates art opportunities for Seattle youth.
Exemption from the admission tax
If you obtain a certificate of exemption from us, then you don't have to pay admission tax. You must meet specific requirements, however, to be exempt from the admission tax. See the following links for more information on two specific exemptions:
- Nonprofit exemption from admission tax
- Music venue exemption from admission tax (capacity of fewer than 1,000)
Read the code
You can read the Seattle Municipal Code (SMC) for legal details about the admissions tax.
SMC Chapter 5.40 covers the admissions tax.
Seattle business tax rule 5-900 provides further information.