6.80.030 Exemptions.
Such tax shall not apply to any person paying an admission charge to:
(1) any activity of any elementary or secondary school; or
(2) any activity which is fifty cents or less; or
(3) any activity of any corporation, trust, society, order, institution, organization, or association formed as a non-profit under the laws of the State of Washington; provided, however, that this exemption shall not apply in the case of admissions to:
(a) any athletic game or exhibition,
(b) any carnival, rodeo, or circus in which any professional performer or operator participates for compensation,
(c) any stage show, musical, comedy performance or other entertainment in which any performer participates for compensation. (Ord. 14-16 §1, 2014; Ord. 03-27 §1, 2003; Ord. 80-46 §3, 1980).