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.

As of 1/1/2025: 10.25% of charges for paid television and amusements that are delivered electronically, such as video streaming, audio streaming, and on-line games.

9.00% of charges paid for the privilege to view or participate in all other taxable amusements.

3.00% of admission fees or other charges paid in ticket resale transactions (for registered resellers only).

Prior to 1/1/2025: 9.00% of charges paid for all types of taxable amusements. 

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

Amusement Ruling 1: Entertainment and Recreational Activities
Amusement Ruling 2: Boat Rides and Boat Leases
Amusement Ruling 3: Record Retention Requirements
Amusement Ruling 4: Live Cultural Performance Exemption - DJ's
Amusement Ruling 5: Electronically Delivered Amusements

Uniform Revenue Procedures Ordinance Ruling 6: Collection Obligations - Facilitators

December 1998 Information Bulletin: Amusement Tax
December 2006 Information Bulletin: Amusement Tax
January 2008 Information Bulletin: Amusement Tax
March 2009 Information Bulletin: Amusement Tax
January 2021 Information Bulletin: Amusement Tax

Amusement Tax General Info - Updated for 2018