| Procedure: |
Owners, managers, operators of amusements or places where amusements are conducted, and ticket resellers shall collect tax from patrons for witnessing or participating in amusements.
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| Tax Base: |
9% of charges paid.
For registered resellers only: 3% of the admission fees or other charges paid in the resale transaction
Through 12/31/17: 5% of charges paid for certain live theatrical, musical, and other live cultural performances held in an auditorium, theater, or other space whose maximum capacity (including balconies) is more than 750 persons.
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| Exemptions, Deductions and Credits: |
Certain live cultural performances; also certain amusements sponsored by religious, charitable, and not-for-profit organizations for fund raising purposes are exempt, but are restricted to two events per calendar year not exceeding a total of 14 calendar days.
Amusement Tax Exemption Application
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