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Record No: CB 118557    Version: 1 Council Bill No: CB 118557
Type: Ordinance (Ord) Status: Passed
Current Controlling Legislative Body City Clerk
On agenda: 11/23/2015
Ordinance No: Ord 124903
Title: AN ORDINANCE related to exemption from admission tax; amending Section 5.40.085 of the Seattle Municipal Code.
Sponsors: Nick Licata
Supporting documents: 1. Summary and Fiscal Note, 2. Signed Ord 124903
CITY OF SEATTLE
ORDINANCE __________________
COUNCIL BILL __________________
title
AN ORDINANCE related to exemption from admission tax; amending Section 5.40.085 of the Seattle Municipal Code.
body

BE IT ORDAINED BY THE CITY OF SEATTLE AS FOLLOWS:
Section 1. Section 5.40.085 of the Seattle Municipal Code, last amended by Ordinance 124808, is amended as follows:
5.40.085 Certificate of exemption-Application, issuance-Cancellation-Proof of nonprofit status
A. Any person seeking to secure an exemption ((from the admission tax)) pursuant to Section 5.40.025 from the admission tax as provided in this ((chapter)) Chapter 5.40 shall present, at the time of its application for a business license tax certificate as described in Section 5.55.030, official proof of its exemption from federal income taxation pursuant to Section 501(c)(3), (4) or (6) of the Internal Revenue Code of 1986, as now existing or hereafter amended, or in the alternative provide proof of its specific exemption from the requirement to file IRS Form 1023 in order to obtain tax exempt status. If the exemption applicant already has a business license tax certificate, then the request for exemption and proof required above shall be filed prior to engaging in the activity ((which)) that requires an admission. If the Director determines that persons paying such admission charge are not subject to the admission tax, the applicant shall receive a certification of such determination for the activity or series of activities, as the case may be. The Director shall issue a person a certificate of exemption that applies retroactively if the person presents proof of eligibility for a certificate of exemption under this Section 5.40.085 for the entire period of retroactive certification and also remits to the City any admission tax collected under subsection 5.40.020.H but not yet remitted. The City shall not refund any admission tax already remitted to the City by the person prior to the i...

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