3.44.030 Admission tax exemption.
The admission tax is not imposed:
A. When the admission charge, either for a single event or by prorating a season ticket or subscription price, is $0.10 or less;
B. Upon a person paying an admission charge to an activity of an elementary or secondary school where the school or school district is the sponsor;
C. Where no admission charge or compensating payment is made, other than as provided in LMC 3.44.010;
D. Upon a person paying an admission charge to an activity or performance of a nonprofit arts organization furnishing evidence of tax-exempt status under the Internal Revenue Code Section 501(c)(3); provided:
1. This exemption applies only if the artistic performance or activity represents examples of the arts organization’s primary purpose, whereas this exemption does not apply when the arts organization merely sponsors or promotes an attraction or professional engagement; and
2. The City taxes and licenses office receives a properly completed application, including proof of tax-exempt status, for this exemption at least 15 days prior to the event;
E. Upon a person paying an admission charge to an activity or performance of a nonprofit organization furnishing evidence of tax-exempt status under the Internal Revenue Code Section 501(c)(3); provided:
1. For each nonprofit organization this exemption applies only to the first $20,000 of gross ticket sales generated from its event within each calendar year; and
2. The City taxes and licenses office receives a properly completed application, including proof of tax-exempt status, for this exemption at least 15 days prior to the event; and
3. The City taxes and licenses office receives a properly completed tax return within three business days or other time set by the office, following an event, showing proof of gross ticket sales and other information requested by the office. [Ord. 167 § 1, 1998.]