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Guide to Seattle's Business License & Taxes
Payment of Admissions Tax
- A certified copy of the ticket invoice or manifest showing the number of tickets printed for each price category must be available at the close of each performance.
- The tax must be paid on all tickets missing from the original compliment printed. Records of complimentary ticket distribution showing to whom and how many must be provided.
- Unless otherwise agreed to in advance, the tax may be collected at the close of each performance. Records of all ticket sales must be made and retained for a period of five years, unless written permission is given to destroy the unsold tickets at the time of preparation of a box office statement.
- If the tax is not collected and remitted to the City by the end of the month following the period for which tax is due, a penalty is added.
- The owner, lessee, manager or custodian of the premises where the event is to be held is equally responsible for the collection and remittance of the admission tax.
- The admission taxes are required to be held in trust until remitted to the City. It is a violation of City of Seattle Criminal Code to fail to comply. Each violation of or failure to comply with the provisions of Seattle Municipal Code Chapter 5.40 shall constitute a separate offense and shall subject the offender to a fine not to exceed One Thousand Dollars ($1,000.00) or to imprisonment in the City Jail not to exceed ninety (90) days, or to both such fine and imprisonment.
- Any individual who is responsible for collecting, accounting for, or paying over the admission tax imposed by SMC Chapter 5.40 may be held personally liable for failure to collect, account for, or pay over such tax to the City of Seattle; SMC §5.55.260.
For more information contact the Licensing & Tax Administration's information number, (206) 684-8484 and request an Admissions Tax Inspector.
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
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