FAQs • Roanoke, VA • CivicEngage

If there is a charge for a buffet and those persons paying for the buffet receive free admission, should the buffet receipts be reported as Meals Tax or Admissions Tax?: If a person pays for a buffet and receives free admission, their payment is in effect an admission charge and is not taxable as Meals Tax. If payment is made which entitles the customer to admission, it constitutes an admission charge regardless of what they receive in exchange. If a person pays for a hat, t-shirt or buffet and receives free admission in exchange, the payment constitutes an admission charge and is taxable for the Admissions Tax.

If a person pays for a buffet and is also charged a separate admission fee (e.g. $2.00 buffet and $2.00 admission), then the charge for the buffet is taxable under the Meals Tax and the Admission Charge is taxable under the Admissions Tax. It is important to keep detail records of the ticket sales and taxes.

▼
Admissions Tax

1. Do I compute the Admissions Tax based on the total amount of gross receipts from admissions?: No, the tax should be computed based on the individual ticket or admission price. For example, $20.00 x 9%; $13.50 x 5.5%; $5.00 x 5.5%. The tax should not be computed or based on total gross receipts.

2. Do I need to keep records of my admissions receipts?: It is very important that accurate, auditable records be maintained. These records should reflect all of the ticket prices and cover charges as well as list all of the tickets or admissions sold by category and the total number of customers. Each charge made should be entered in a cash register and the total amount of money taken in should match the cash register tape. If a cash register is not available, a two-part ticket or some other accurate system may be used.

3. Are charitable organizations or one-time events exempt from the Admissions Tax? Are any individuals or groups exempt from this tax?: Charitable organizations, clubs or groups are not exempt from this tax. The City Code does not provide for any exemptions from the tax for one-time events or for educational or charitable groups. The Code does exempt the tax for any admission charge of less than ten cents $0.10.

4. If there is a charge for a buffet and those persons paying for the buffet receive free admission, should the buffet receipts be reported as Meals Tax or Admissions Tax?: If a person pays for a buffet and receives free admission, their payment is in effect an admission charge and is not taxable as Meals Tax. If payment is made which entitles the customer to admission, it constitutes an admission charge regardless of what they receive in exchange. If a person pays for a hat, t-shirt or buffet and receives free admission in exchange, the payment constitutes an admission charge and is taxable for the Admissions Tax.

If a person pays for a buffet and is also charged a separate admission fee (e.g. $2.00 buffet and $2.00 admission), then the charge for the buffet is taxable under the Meals Tax and the Admission Charge is taxable under the Admissions Tax. It is important to keep detail records of the ticket sales and taxes.