ORD 19-872 - Exempting Non-Profit Organizations from Admissions TaxORDINANCE NO. 19-872
AN ORDINANCE of the City of Federal Way, Washington, relating
to admissions tax; amending FWRC 3.60.020. (Amending Ordinance
No. 17-831)
WHEREAS, the City of Federal Way is a non -charter code city pursuant to Title 35A
RCW; and
WHEREAS, RCW 35.21.280 authorizes cities to levy and fix a tax of not more than one
cent on twenty cents or fraction thereof to be paid by the person who pays an admission charge
to anyplace; and
Way.
WHEREAS, events sponsored by non-profit organizations benefit the citizens of Federal
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF FEDERAL WAY,
WASHINGTON, DO ORDAIN AS FOLLOWS:
Section 1. Findings. The foregoing recitals are adopted as findings of the City Council.
Section 2. FWRC 3.60.020 is hereby amended to read as follows:
The admissions tax as imposed in this chapter shall not apply to anyone paying an admission
charge:
(1) In the amount of $1.50 or less; or
(2) To any activity of any elementary or secondary school as contemplated by RCW 35.21.280;
or
(3) To any activity of any parent -teacher association (PTA), or similar organization; provided,
that the proceeds of the activity are used to benefit an elementary or secondary school; or
(4) To an organized athletic event such as tournaments, leagues, and other competitions intended
for youth less than 19 years of age, sponsored and held by nonprofit organizations; or
(5) The admission of speetatefs To an athletic event, including, but not limited to, football
games, basketball games, or baseball games; or
Ordinance No. 19-872 Page I of 3
(6) Tl„e ..dfnissie f rTo recreational activities, including, but not limited to, golf, skating, or
swimming.. -•,or
(7) To any activity of a nonprofit organization, as defined in subsection (a) of this subsection.
(a) As used 1_11_t Iiis sk ction, "nonprofit orLanization" means:
(i) A non-profit corporation that is duly or!-�.iiiizecl. in good standing, and exempt under
Sectiom `,0 f (c )() or �01(c)(4) or 501(c)(10) of the US IiilernGil Revenue Code, or
(ii) A nonprofit organization that would qualify under (i) of this subsection except that it
is not organized as a nonprofit coi-120i ation.
Section 3. Severability. Should any section, subsection, paragraph, sentence, clause, or
phrase of this ordinance, or its application to any person or situation, be declared unconstitutional
or invalid for any reason, such decision shall not affect the validity of the remaining portions of
this ordinance or its application to any other person or situation. The City Council of the City of
Federal Way hereby declares that it would have adopted this ordinance and each section,
subsection, sentence, clauses, phrase, or portion thereof, irrespective of the fact that any one or
more sections, subsections, sentences, clauses, phrases, or portions be declared invalid or
unconstitutional.
Section 4. Corrections. The City Clerk and the codifiers of this ordinance are authorized
to make necessary corrections to this ordinance including, but not limited to, the correction of
scrivener/clerical errors, references, ordinance numbering, section/subsection numbers and any
references thereto.
Section 5. Ratification. Any act consistent with the authority and prior to the effective
date of this ordinance is hereby ratified and affirmed.
Section 6. Effective Date. This ordinance shall take effect and be in force five days after
its passage and publication, as provided by law.
Ordinance No. 19-872 Page 2 of 3
PASSED by the City Council of the City of Federal Way this 18th day of June, 2019.
ATTEST:
CITY OF FEDERAL WAY:
�ts&�&Aw
S P ANIE COURTNEY, (I C, CITY CLERK
APPROVED AS TO FORM:
a-"g"CjQ
J. RYAN CALL, CITY
ATTORNEY
FILED WITH THE CITY CLERK:
PASSED BY THE CITY COUNCIL:
PUBLISHED:
EFFECTIVE DATE:
ORDINANCE NO.:
05/29/2019
06/18/2019
06/21/2019
06/26/2019
19-872
Ordinance No. 19-872 Page 3 of 3