Music venue exemption from admission tax
Music venues in Seattle can get a certificate of exemption for the admission tax if they meet certain requirements.
To get the specific details about the admission tax exemption, contact us. In general your venue must:
- hold fewer than 1,000 people
- host live music at least three days each week
- host a minimum number of individual performances each week
- stay out of legal trouble
- have a current Seattle business license
- obtain a certificate of exemption from the City of Seattle
For general information about the admission tax, see the Seattle Admission Tax webpage.
Guidelines to follow
Once you get your certificate of exemption, you'll be required to file your Seattle business license taxes each quarter. You must verify that your business continues to meet the exemption certificate requirements.
For additional resources and information about live music in Seattle, visit the Seattle Office of Film + Music webpage.
Read the code
You can read the Seattle Municipal Code (SMC) for legal details about the admission tax exemption for music venues.
SMC Chapter 5.40.028 covers the tax exemption for music venues.
Seattle business tax rule 5-901 provides further information.