Mayor Greg Nickels this week signed legislation authorizing an admissions tax exemption for live music venues in Seattle.

The exemption becomes effective in July. The current admissions tax is five
percent on every dollar of ticket sales. The exemption will benefit venues that have live music on a regular basis.

“Seattle has a great tradition of cutting-edge music that gives our city its soul," said Nickels in a statement. "But in the past few years, we’ve seen six of our live music venues close and only one open. With this legislation, we are making it easier for live music venues to not only get started, but also thrive in Seattle."

The tax exemption will provide an incentive for business owners to offer live music in Seattle, enhance the city’s cultural appeal, and bolster economic development in a variety of neighborhoods.

The city estimates that up to 65 live music venues will be eligible for the admissions tax exemption. To be eligible, a live music venue must:

● Have an established certificate of occupancy of less than 1,000
people;

● Host or present live music on average at least three times per week
on a regular schedule;

● Hire on average at least 16 musicians per week; and

● Have committed no more than three violations of any one or more civil or criminal laws concerning public health, noise, licensing, taxing or permitting in the calendar year preceding or during the date the admission tax is due.