Admissions and parking taxes

King County levies admission and parking taxes on events and venues which take place at stadiums owned by the public facilities district and exhibit centers owned by the Washington State Public Stadium Authority.

King County may levy a tax of one cent per ten cents (or ten percent) of the admission charge for events at the football stadium (Lumen Field) and adjacent exhibition center located in King County. For more information, contact us at AdmissionsParkingTax@kingcounty.gov.

State law regarding admissions tax

King County Code regarding admissions and parking taxes

Reporting admissions and parking taxes

Prior to remitting payment, taxpayers must submit the Admissions and Parking Tax Form.

Download Admissions and Parking Tax Form

Payment due date

Payment shall be made in monthly remittances on or before the 15th day of the month next succeeding the end of the monthly period in which the tax is collected or received and shall be accompanied by such reports as the state treasurer requires.

Late penalty

Under state law, if payment of any tax due on a return to be filed by a taxpayer is not received by the Department of Revenue by the due date, the penalty is as follows:

• 9% from the 16th through the end of the month
• 19% from the first through the end of the second month from the due date
• 29% from the first day of the second month following the due date
• No penalty added may be less than five dollars