4.30.010 Definitions.
For the purposes of this chapter, words and phrases shall have the following meanings:
(1) "Admission charge" includes:
(a) A charge made for season tickets or subscriptions;
(b) A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations;
(c) A charge made for food and refreshment in any place where free entertainment, recreation or amusement is provided;
(d) 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;
(e) Automobile parking charges if the amount of the charge is determined according to the number of passengers in the automobile.
(2) "Place" includes but is not limited to dance halls, public pools, auditoriums, fairs, circuses, athletic facilities, movie theaters, and meeting halls. "Place" shall not include any activity of any elementary or secondary school or 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, except for purposes of this definition, admission tax will also be imposed, pursuant to RCW 35.21.280, on public facilities located within the city so long as the city uses the tax revenue for the construction, operation, maintenance, repair, replacement or enhancement of that particular public facility or to develop, support, operate, or enhance programs offered in that particular public facility. (Ord. 1598, § 1, 2003.)