Admissions Tax

What is an Admission Charge?

Admission charges are subject to the City's 4% admissions tax.

An admission charge is any payment for the right or privilege to enter any place, event, performance, or scheduled activity open to the public. Some of the kinds of things that require admissions tax include concerts, theatrical performances, bowling alley usage, sports events, carnivals, children's amusements centers (but not children-only rides), poker meets, and movies.

Exempt Events

Exempt events are those held by and for the exempt purposes of the following entities having a City Exemption License:

  • Government
  • Religious or charitable organizations
  • Public or non-profit schools

Fund-raising events are not exempt purpose activities.