City of Bellingham Municipal Code

4.74.030 - EXEMPTIONS

Admission tax shall not apply to any person paying an admission charge to:

1. Any activity of any elementary or secondary school; or

2. Any activity for which the charge is one dollar or less; or

3. Any activity of any corporation, trust, society, order, institution, organization or association exclusively engaged in or devoted to any religious, charitable, scientific, literary, educational, public or other like work, no part of the net earnings of which inures to the benefit of any private stockholders or individuals; provided, however, that this exemption shall not apply in the case of admissions to:

(a) Any athletic game or exhibition except for those conducted by colleges, universities, or other institutions of higher learning;

(b) Any circus in which any professional performer or operator participates for compensation, unless such circus, organization or entity is exempt from federal income taxation under Internal Revenue Code Section 501(c)(3);

(c) Any motion picture exhibition or showing;

(d) Any state show, musical, comedy performance or other entertainment in which any nonstudent performer participates for compensation, unless the organization or entity conducting such show, musical, comedy, or performance is exempt from federal income taxation under Internal Revenue Code Section 501(c)(3).