3.
ADMISSION CHARGE:
By way of illustration only, this tax applies to any non-exempt admission charge collected for admission
to any theater, cinema, dance hall, cabaret, circus, side show, outdoor amusement park, dinner theatre,
music concerts, radio shows, and television shows.
Admission charges are defined as a monetary charge for an event open to the public including, but not
limited to the following:
1. A charge made for season tickets or subscriptions.
2. A cover charge or charge made for use of seats and tables, reserved or otherwise, and
similar accommodations.
3. A charge made for food and refreshments in any place where any free entertainment, recreation,
or amusement is provided.
4. If a charge is made for entry onto the premises where an activity occurs (such as, without limitation,
a bowling alley or ice skating rink), the combined charges for entry plus the activity charge.
5. If a charge is made for entry onto the premise where a rental occurs, the combined charges for entry
plus all charges for rental of equipment or facilities (but only if that rental is necessary to the activity
for which a general admission is charged).
6. Automobile parking charges if the amount of the charge is determined according to the number
of passengers in the automobile.
7. Any other charge for entrance and observation.
REMITTANCE DUE DATES
The tax is due and payable in monthly installments on or before the fifteenth day of the month
immediately succeeding the monthly period in which the tax accrued. Such payments shall be due on or
before 15 of every month.
DELINQUENT FILING
1. Admission taxes not paid within fifteen (15) days after the due date are considered delinquent.
2. A charge of one (1) percent of the amount of unpaid taxes or five dollars ($5.00) will be imposed at the
end of each succeeding monthly period (whichever is higher), until all past due amounts are paid in
full.
3. Delinquent accounts will be assigned to our collection agency for collection of amounts due, plus
related costs.
FAILURE TO FILE
The Finance Director may make a determination of the tax due, based on available information,
and assess tax, interest and penalties. In addition, legal action may be taken.
SAMPLE RETURN