Admissions & Parking Taxes

King County levies admission and parking taxes on events and venues which take place at stadiums owned by public facilities district, and exhibit centers owned by the Washington state public stadium authority.

King County may levy a tax of one cent per 10 cents (10 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

Read state law regarding admissions tax RCW 35.57.100: Tax on admissions. Also see King County Code here for details.

Reporting Admissions/Parking taxes:

Prior to remitting payment, taxpayers must submit the
Admissions/Parking Tax form

Payment Due Date:

Payment shall be made in monthly remittances on or before the fifteenth 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 RCW 82.32.090, 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 so added may be less than five dollars

How and where to pay:

Contact us at AdmissionsParkingTax@kingcounty.gov for wire payment instructions.

Payment must be in certified funds only: cash, cashier’s checks, or money orders payable to King County Treasury. No business or personal checks will be accepted for payment of admissions/parking taxes.

Send payments to:

King County Treasury Operations
Attn: Admissions & Parking Taxes
201 S. Jackson St., Ste. 710
Seattle, WA 98104