Other Taxes
The most common taxes and fees imposed within the city include City of Renton Business Licenses as well as Business and Occupation Taxes (B&O Tax). The city also assesses the following taxes and fees:
Admission Tax
Admission Tax
Pursuant to Renton Municipal Code 5-6, whenever a charge is collected for admission into any place or event for entertainment or recreation within the Renton city limits, an admissions tax of 5% is levied.
Admission charges are defined as payment received for events including, but not limited to:
- A charge made for season tickets or subscriptions
- A cover charge, or a charge made for use of seats and tables reserved or otherwise, and other similar accommodations
- Entry fee into an event
- Registration fee for entry or admission into an event.
Who is subject to admission tax?
Admission tax applies to all organizations that have collected charges for admission to any theater, cinema, dance hall, cabaret, adult entertainment cabaret, circus, sideshow, outdoor amusement park, dinner theater, music concert, radio show, television shows, or any other event or activity that a charge for admission is made.
EXEMPTIONS: Admission tax is levied pursuant to RCW 35.21.280, and school activities are exempt as specified therein.
Due Dates and Reporting Periods
Organizations subject to admission tax shall file and remit returns and payment on a quarterly basis. The following details the payment due dates:
| Quarter |
|
Admission Tax Collected |
|
Payment Due |
| 1st Quarter |
|
January 1 - March 31 |
|
April 30 |
| 2nd Quarter |
|
April 1 - June 30 |
|
July 31 |
| 3rd Quarter |
|
July 1 - September 30 |
|
October 31 |
| 4th Quarter |
|
October 1 - December 31 |
|
January 31
|
Gambling Taxes
Gambling Taxes
A tax levied upon all persons, corporations, organizations, and associations for the conduct of the following activities:
| Activity |
|
Tax Levied |
| Bingo games and raffles - for profit |
|
5% of gross receipts, less cash and merchandise prizes awarded |
| Bingo games and raffles - non-profit |
|
Effective 1/1/2017 no tax is imposed |
| Pulltabs and punchboards |
|
5% of gross receipts |
| Card games (per establishment) |
|
$500 annually or 10% of gross receipts, whichever is higher |
| Amusement Devices |
|
2% of gross receipts, less actual net amount paid for prizes |
In addition to paying gambling taxes, any person or organization intending to conduct any of the activities above must also apply for and obtain a City of Renton Business License, as well as register with the Washington State Gambling Commission prior to commencement of such activity.
Refer to Renton Municipal Code 5-8 for additional details on applicable activities and associated taxes.
Who is subject to gambling tax?
All persons, associations, and organizations that have been duly licensed by the Washington State Gambling Commission to conduct and/or operate gambling activities.
There is no tax imposed on bona fide charitable or nonprofit organizations operating bingo and raffle games.
Due Dates and Reporting Periods
Gambling tax is due monthly, by the last of day of the month immediately succeeding the month in which the tax is earned.
Utility Tax
Utility Tax
The city's utility tax is a gross receipts tax on certain business activities, pursuant to Renton Municipal Code section 5-11. Activities subject to utility tax and the applicable tax rates are as follows:
| Activity |
|
Tax Rate |
| Telephone and Cellular |
|
6.0% |
| Electric and Natural Gas |
|
6.0% |
| Solid Waste Disposal and Handling |
|
6.8% |
| Water |
|
6.8% |
| Sewer |
|
6.0% |
| Storm Drainage |
|
6.8% |
| Cable Services |
|
6.0%
|
Utility Tax Requirements
All organizations providing one or more of the services above are subject to the utility tax, including the City of Renton, which provides water, sewer, storm drainage, and solid waste disposal services. Organizations required to file and pay Utility Tax are exempt from filing and paying quarterly Business and Occupation (B&O) Tax on the receipts which have been subject to the Utility Tax.
Due Dates and Reporting Periods
Taxes must be filed and paid monthly, due the last day of the month following the reporting period. For example, income earned in September (reporting period) needs to be reported and taxes paid no later than October 31st. Even if no tax is due - a tax return must be filed monthly.