CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
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AN ORDINANCE relating to Admission Tax revenue; amending Section 5.40.120 of the Seattle Municipal Code to expand uses of the revenue.
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WHEREAS, the Revised Code of the State of Washington (RCW 36.38.010) allows cities to levy a tax on admissions charges of up to five percent; and
WHEREAS, the City of Seattle has collected an admissions tax since 1943 using that authority; and
WHEREAS, in 2000, Ordinance 120183 created an account to receive a percentage of Admissions Tax revenues, and amended Seattle Municipal Code (SMC) Section 5.40.120 to stipulate that such funds be used for certain arts-related purposes, including initiatives to 1) keep artists living, working and creatively challenged in Seattle; 2) build community through the arts and create opportunities for the public to intersect with artists and their work; and 3) include art opportunities for youth in and out of school; and
WHEREAS, in 2002, the City created the Office of Arts and Cultural Affairs (ARTS) in the Executive Department to administer arts-related funding, including revenues from the Admissions Tax, and as such was established as the sole city department to receive Admissions Tax revenue; and
WHEREAS, City departments other than ARTS engage in or fund activities that align with the criteria set forth for admissions tax revenues; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.40.120 of the Seattle Municipal Code, last amended by Ordinance 126228, is amended as follows:
5.40.120 Receipts to Arts and Culture Fund
((A. Beginning January 1, 2022, all)) All receipts from the admission tax levied in this Chapter 5.40 shall be deposited into the Arts and Culture Fund((. B. Admission tax revenue in the Arts and Culture Fund shall be annually appropriated: 1. To the Office of Arts and Culture)) to support the following purposes:
A. Operation of the Office of Ar...
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