Swimming

All charges to members of the public for recreational or fitness swimming are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect sales tax. Examples include:

• Open swim.
• Lap swimming.
• Special pool events like "kids/parent night out."
• Pool parties during open swim time.
• Pool parties for private events such as birthdays, family gatherings, and employee outings.
• Swimming lessons provided at an athletic or fitness facility (AFF).

Non-retail sales

Charges for the following are subject to B&O tax under the Service and Other Activities classification:

• Swimming lessons not provided at an AFF.
• Fees charged to participate in swim meets and other swim competitions.
• Fees charged to join a swim team, swim club, or aquatic facility.