Admission Tax

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Admission Tax

Pursuant to Renton Municipal Code (RMC) section 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 the admission tax?

The 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 quarterly. The following details the due dates:

Admission Tax Collected	Payment Due
January 1 - March 31 (1st Quarter)	April 30
April 1 - June 30 (2nd Quarter)	July 31
July 1 - September 30 (3rd Quarter)	October 31
October 1 - December 31 (4th Quarter)	January 31

Payments and Filings

Tax returns can be completed online through FileLocal or via paper form.

For paper filings remit form and payment to:

City of Renton
Attn: Tax and License Division
1055 South Grady Way
Renton, WA 98057

CITY OF RENTON WASHINGTON

Admission Tax

Who is subject to the admission tax?

Due Dates and Reporting Periods

Payments and Filings