Admissions Tax
(Seattle Municipal Code Chapter 5.40)

• Admissions Tax
• Calculating Admission Tax
• Payment of Admission Tax
• Ticket Information
• Admission Tax Exemption - Music Venues
• Brief History

What's an admission tax?

Whenever a charge is collected for admission to any place or event for entertainment or recreation within the Seattle city limits, an admission tax is levied. This tax is collected on both "paid" admission charges and "complimentary" admissions. In other words, the business or organization conducting the event has to collect admission tax on all "admissions" to the event, whether or not the person being admitted paid for his/her ticket. The event or show can be held in a theater, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, amusement park or any similar place. Some exemptions are granted; for more information, call (206) 684-8484 and ask to speak with an Admission Tax Inspector.

Is there anything special I have to provide the City and those attending the event?

Yes. An application for certificate of admission tax is required when there is a charge for entry into an event or show either by ticket sales, cover charge, or invitation. You can
download this form in Word format or request a copy via fax (206) 684-5170. The Admission Tax Certificate must be posted visibly at your place of business or the location of the on-going event. A serially numbered or reserved seat ticket shall be furnished to the person paying a charge. The name of the person(s) conducting the event, the established price, service charge, city tax and total price of admission shall be separately and conspicuously printed, stamped or written on the face or back of that part of the ticket taken up by management. In addition, a sign breaking down the admission charge must be posted at the entrance or ticket office.

What's the admission tax rate?

The admission tax rate is 5 percent of the established admission charge.

In addition, the City of Seattle business license tax (the B&O tax) is due if gross receipts for a business or organization exceed $100,000 in a calendar year. If gross receipts exceed this threshold, then the B&O tax is levied at either the Service and Other Business Actives rate or the Retail Sales and Retail Services rate.

The rate for the Service and Other Business Activities classification is 0.00415. Admission receipts are typically taxed at this rate. For example, any event where tickets are sold to spectators is taxed under this classification.

The rate for the Retail Sales and Retail Services classification is 0.00215. Admission receipts are taxed at this rate when the tickets sold allow the customer to directly participate in the event. For example, an event that gives the customer the opportunity to dance is taxed under this classification. Concession sales, t-shirts, programs, etc. are taxed under the retailing classification.

What are the license requirements?

To present, perform, or sponsor an event in Seattle which is subject to the Admission Tax, you must have the following:

1. City of Seattle business license
   
   
2. Certificate of Registration for Collection of Admission Tax
   
   
3. Trade Show License may also be needed. Types of events requiring a trade show licenses include but are not limited to exhibits, consumer shows, street fairs, flea markets, antique shows, hobby shows, arts and crafts shows, where 25 or more participants sell, barter or exchange goods or service or advertise, distribute samples or provide information on products or services; and the show runs for 14 consecutive days or less.

For more information contact the Licensing & Tax Administration's information number,
(206) 684-8484 and request an Admissions Tax Inspector.

The material in this site is intended for general informational purposes only. While it is current at the time of publication, changes to the Seattle Municipal Code (SMC) or state law may invalidate some of this information. In the event of a conflict between this guide and the SMC, the SMC prevails.

City of Seattle
Department of Finance and Administrative Services
700 Fifth Ave., Suite 4250
PO Box 34214
Seattle, WA 98124-4214
Telephone: (206) 684-8484
Fax: (206) 684-5170
Contact us at: rca@seattle.gov