4.23.050 Exemptions.
The admissions tax imposed by SCC 4.23.010 shall not apply to any person paying an admission charge for
(1) any activity of any elementary or secondary school;
(2) any public facility of a public facility district under chapter 35.57 or 36.100 RCW for which a tax is imposed under RCW 35.57.100 or 36.100.210;
(3) any activity of any parent-teacher-student association (PTSA), parent-teacher association (PTA), or similar organization, provided that the proceeds of the activity are used to benefit an elementary or secondary school;
(4) any activity within a city or town for which the same or a similar kind of tax is imposed by the city or town; or
(5) any activity featuring exhibition or display of historic aircraft, whether or not in flying condition, except activities of the aviation museum and conference center established under chapter 15.10 SCC;
(6) admission to any place not described in SCC 4.23.040. (Added by Amended Ord. 09-019, Apr. 8, 2009, Eff date July 1, 2009).