SEATTLE CITY COUNCIL - Record No: CB 118558

• Record No: CB 118558
• Version: 1
• Council Bill No: CB 118558
• Type: Ordinance (Ord)
• Status: Passed
• Current Controlling Legislative Body: City Clerk
• On agenda: 11/23/2015
• Ordinance No: Ord 124902
• Title: AN ORDINANCE related to exemption from admission tax; amending Section 5.40.028 of the Seattle Municipal Code.
• Sponsors: Nick Licata
• Supporting documents: 1. Summary and Fiscal Note, 2. Signed Ord 124902

Date	Ver.	Action By	Action	Result
12/1/2015	1	City Clerk	attested by City Clerk
12/1/2015	1	Mayor	returned
12/1/2015	1	Mayor	Signed
11/30/2015	1	City Clerk	submitted for Mayor's signature
11/23/2015	1	City Council	passed	Pass
11/16/2015	1	Select Budget Committee	pass	Pass
11/9/2015	1	City Council	referred

CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE related to exemption from admission tax; amending Section 5.40.028 of the Seattle Municipal Code.
body

BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.40.028 of the Seattle Municipal Code, enacted by Ordinance 122989, is amended as follows:
5.40.028 Tax exemption-Musical venues ((.))
A. The admission tax as imposed in ((SMC)) Section 5.40.020 shall not apply to any person paying an admission charge to any premises or location for which the Director has issued a certificate of exemption pursuant to this Section 5.40.028; ((PROVIDED,)) however, ((that)) the admission tax shall be due for any and all admission charges paid prior to the issuance of a certificate of exemption, or paid after the Director has cancelled a certificate of exemption, or paid at any time during which a cancellation of a certificate of exemption could or should have been in effect under any one or more of ((paragraphs 1 through 6 of Subsection G of this Section)) subsections 5.40.028.G.1 through 5.40.020.G.6.
B. A premises or location is eligible for a certificate of exemption if either subsection 5.40.028.B.1 or 5.40.028.B.2 applies:
1. The premises or location has a certificate of occupancy of fewer than ((one thousand ())1,000(())) persons; and
((2.)) a. The person conducting or operating the premises or location or any other person authorized by such person hosts or presents live music on at least three (((3))) separate days per week at the premises or location on a regular schedule. For purposes of this Section 5.40.028, "live music" ((is defined as)) means an active performance of music by an individual (or individuals) who, at the time of and during the performance, creates music or engages in an audible form of artistic expression, other than, or in addition to, any pre-recorded music, for an audience t...