- Your Government
- Admissions Tax
This tax is dedicated to support the City of Woodinville's park system. Any person, group, or business that charges a price for admission, must also charge, and collect an admissions tax (see organizations and locations that are exempt on this page). This includes online and third-party ticket sales.
The admissions tax rate for the City of Woodinville is 5% of the established ticket price and the proceeds are used to acquire, maintain, and improve City parks (Woodinville Municipal Code [WMC] 3.10).
Businesses or organization that hosts an event or provides services where a fee for admission is collected, such as (but not limited to):
- Cover Charge
- Entrance Fee
- One-time Charge
- Season Ticket
Prior to Your Event
- Submit a completed Admissions Tax Certificate of Registration (PDF) a minimum of two weeks prior to opening sales for your activity.
- The City will review your application and if approved the City will send you a Certificate of Registration to be displayed. The Certificate is valid until December 31st of the year it was issued.
Once Sales Commence
- Applicable admissions tax sales should show both the price for admission and the tax. Cost of Admission breakdown example:
- Ticket: $20
- Admissions Tax: $1
- Total Cost of Admission: $21
- Display Admissions Tax Certificate of Registration and a list of all admission charges in an obvious place of the sale.
When to File your Return
Admission taxes are due quarterly, 30 days after the end of each quarter. If your filing is from a onetime activity, it is recommended that you file immediately after you event. If your filing is from continuing activity you may file monthly. Regardless filings are due on a quarterly basis with penalties for late filings. Fill out and submit the Admission Tax Return (PDF) with payment to the City's Finance Department.
The following activities are exempt from the City's admissions tax:
- Activities of elementary and secondary schools
- Activities of churches and religious organizations
- Government activities
- City sponsored and co-sponsored events
- Activities of nonprofit organizations that meet specific criteria - see Woodinville Municipal Code section 3.10.020 (5) (WMC 3.10)
- Activities held within the boundaries of the City's Tourist District
See the Woodinville Municipal Code 3.10 for more details on this tax.