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3.18.020 Imposition of Admissions Tax.
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There is hereby levied and fixed a tax of one cent (1¢) on twenty cents (20¢) or fraction thereof to be paid by the person who pays an admissions charge to an adult motion picture theater, adult drive-in theater, adult cabaret, adult panoram, or similar adult use for which admission is charged. An admission charge shall be such charge as is defined as an “admission charge” by RCW 35.21.280 as said section exists or may be amended from time to time. (Ord. 2255, 2013) (Ord. 2255, 2013.)

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