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Frequently Asked Questions About Admissions and Amusement Tax

1 - How is the admissions and amusement tax imposed?

The admissions and amusement tax is imposed by county and municipal governments at rates varying up to 10 percent of gross receipts from taxable activities.

Effective June 1, 2009, electronic bingo and electronic tip jars are subject to a state admissions and amusement tax of 30 percent, which is imposed on the net proceeds.

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Admissions and Amusement Tax
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Admissions and Amusement Tax FAQs
  q1 - How is the admissions and amusement tax imposed?
  q2 - Does this include the sales and use tax?
  q3 - How do I find out what rates apply to what activities?
  q4 - Do I have to make a separate charge for the admissions and amusement tax?
  q5 - Does the way in which I show the tax affect my remittance?
  q6 - Can you give me an example of computing the tax on a tax-included basis?
  q7 - What do I do if I'm presented with a tax exemption certificate?
  q8 - Are deductions permitted for prizes, cost of goods sold or other expenses?
  q9 - How are reduced charges or free admissions taxed?
  q10 - Does the 10 percent limit on the rate of tax also limit the additional tax on reduced charge or free admissions?
  q11 - Do I have to file a return even if I have no taxable receipts?
  q12 - What should I remember if I operate a lottery terminal?
  q13 - What should facility owners keep in mind?
  q14 - What should I keep in mind about correspondence?
  q15 - How do I change the name of my business for my tax records?
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