Administrative services A-Z
Please enter a town (or postcode) where you are looking for the service
search place
Entertainment tax
Where is amusement levied and how high is it?
Your responsible authority
-
Detailed description
The authorisation of municipalities to levy entertainment tax is based on the Municipal Code (GemO), the Municipal Tax Act (KAG) and the local entertainment tax statute.
The amusement tax may be levied on organised amusements of a commercial nature. These are, for example, dance amusements, costume parties, masked balls, variety and cabaret performances, film screenings, but not events of a political, religious, educational, popular or scientific nature as well as events that serve the purpose of business advertising, if they are not connected with entertaining performances.
As a rule, entertainment tax is levied on the operation of amusement, skill, display and other entertainment equipment, including equipment for displaying money and objects, as well as music machines in amusement arcades and similar undertakings as well as in restaurants and pubs and other places accessible to the public in the municipal area.
For equipment and facilities in amusement arcades and similar undertakings and in restaurants and pubs and other places accessible to the public with or without the possibility of winning, maximum rates apply per device or establishment and calendar month or part thereof. The maximum tax rates are laid down in an annex to the Provincial Act on the Authorization of Municipalities to Levy Dog Tax and Amusement Tax.
The amusement tax rates are usually set in the amusement tax statute. The amusement tax is determined by written notice and is due on the dates specified in the notice. - Legal basis