What's an admission tax?
Whenever a charge is collected for admission to any place or event for entertainment or recreation within the Seattle city limits, an admission tax is levied. This tax is collected on both "paid" admission charges and "complimentary" admissions. In other words, the business or organization conducting the event has to collect admission tax on all "admissions" to the event, whether or not the person being admitted paid for his/her ticket. The event or show can be held in a theater, dance hall, amphitheater, private club, auditorium, observation tower, stadium, athletic pavilion or field, amusement park or any similar place.
This tax is in addition to the business and occupation taxes that the venues already pay on their gross receipts