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AGO Opinions with Topic: POOL AND BILLIARD ROOMS
AGO 1955 No. 166 >  December 2, 1955
PLACES SUBJECT TO ADMISSIONS TAX - CITIES AND TOWNS - BOWLING ALLEYS - POOL AND BILLIARD ROOMS
PLACES SUBJECT TO ADMISSIONS TAX -- CITIES AND TOWNS -- BOWLING ALLEYS -- POOL AND BILLIARD ROOMS 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.
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