AGO Opinion Topics: PLACES SUBJECT ADMISSIONS TAX

An ordinance authorized by RCW 35.21.280 providing that a tax may be charged on an admission "to any place" applies to any amusement location in a fixed, definite, and stationary spot, and includes bowling alleys and pool and billiard rooms, but a charge made merely for a service or rental of equipment, such as hunting and fishing equipment and television cable service, not made for admission to a place, may not be subject to such tax under the usual circumstances.