4.04.035 Exemptions.
The following shall be exempt from any tax imposed under this chapter:
A. Admission charges for any activity of any elementary or secondary school.
B. Admission charges which are $4.00 or less. The $4.00 exemption level set forth in this subsection shall be administratively adjusted by the director on January 1st of each year, beginning on January 1, 2004, to reflect any change in the cost of living, as defined and calculated pursuant to BCC 4.03.020(B). The amount of the exemption level so calculated shall be rounded to the nearest $1.00.
C. Events sponsored by nonprofit tax-exempt organizations as defined in BCC 4.04.020(C).
1. The admission tax levied and imposed pursuant to BCC 4.04.025 shall not apply to any person paying an admission charge to an event that is sponsored by a nonprofit tax-exempt organization, as defined in BCC 4.04.020(C), when the conditions of both of the following subsections (a) and (b) are met:
a. The nonprofit tax-exempt organization:
i. Publicly sponsors and through its members, representatives or personnel promotes and publicizes the event; or
ii. Publicly sponsors the event and:
(A) Performs a major portion of the performance; or
(B) Supplies a major portion of the materials on exhibit; or
(C) When the event is a part of a season or series of performances or exhibitions, performs the major portion of the performances or exhibitions in the season or series or supplies a major portion of the materials on exhibit;
b. The nonprofit tax-exempt organization receives the use and benefit of the admission charges collected.
2. The exemption to the admission tax provided in this section shall not apply to:
a. An event sponsored by a nonprofit tax-exempt organization in which the fee paid for any one for-profit contract is greater than 80 percent of anticipated gross proceeds where the anticipated gross proceeds of the event exceeds $300,000.
b. An event in which a nonprofit tax-exempt organization lends its name as an endorsement to an ineligible person or organization for the purpose of invoking the tax exemption provided by this section.
3. In order to receive the benefit of the tax exemption provided by this section, the nonprofit tax-exempt organization must be registered with the city of Bellevue tax office pursuant to BCC 4.03.025 at least 30 days prior to the first event for which an exemption is sought. (Ord. 5436 § 6, 2003; Ord. 4839 § 2, 1995.)