Admissions Tax

This is a tax on admission charges. An admission charge is the charge made for each admission to any amusement or entertainment, exclusive of any federal tax, but including a charge made for season tickets, whether obtained by contribution or subscription, and including a cover charge or a charge made for the use of seats or tables, whether reserved or otherwise, and for similar accommodations in the city.

Understanding the Admissions Tax
Note
Non-profit organizations are not exempt from collecting the Admissions Tax. The Admissions Tax is paid by the person purchasing the ticket, not the organization. This list is not meant to be an all-inclusive list and does not exclude any taxable activity not listed.