{"data":{"id":"us-wa/rcw-35.57.100","jurisdiction":"us-wa","citation":"RCW 35.57.100","heading":"Tax on admissions.","body":"A public facility district may levy and fix a tax of not more than one cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge to a regional center. This includes a tax on persons who are admitted free of charge or at reduced rates if other persons pay a charge or a regular higher charge for the same privileges or accommodations.\nThe term \"admission charge\" includes:\n(1) A charge made for season tickets or subscriptions;\n(2) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;\n(3) A charge made for food and refreshment if free entertainment, recreation, or amusement is provided;\n(4) A charge made for rental or use of equipment or facilities for purposes of recreation or amusement; if the rental of the equipment or facilities is necessary to the enjoyment of a privilege for which a general admission is charged, the combined charges shall be considered as the admission charge;\n(5) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.","path":["Title 35","Chapter 35.57"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=35.57.100","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T02:10:36Z","sha256":"abeb1e920c749699bc795df42cb0624f347b6794c6d125ea7803b4f304ec2f79","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-35.57.090","next":"us-wa/rcw-35.57.110"},"notice":"GroundRules: Original legal text. Not legal advice."}