Admissions Tax

Requirements

Every person who collects an admission charge within the city shall remit the amount of tax with respect to such activity equal to the admission charge multiplied by the rate of 5%.

Unless otherwise provided by the finance director, the above tax is due and payable on a quarterly basis using the Admissions Tax Remittal Form (PDF) on or before the last day of each April, July, October, and January.

Every person, firm or corporation, prior to conducting or operating any event, or place of entrance, to which an admission charge is made, shall complete a certificate of registration and file the same with the finance director. The certificate of registration shall continue to be valid until December 31 of the same year in which it was issued. A list of admission charges for all events must accompany the certificate of registration.

Admissions: Example of Taxable and Non-Taxable Activities

For purposes of illustration only, the following provides examples of activities subject to the admission tax (this list is not all inclusive):

Taxable

• For-profit stage theater
• Movie theater
• Cover charge in restaurant lounge
• Admittance charge to adult entertainment cabaret
• Entrance charge to a nonprofit organization's trade show, which is open to the public
• Charge for a golf course, which is open to the public

Not Taxable

• Annual dinner of a nonprofit organization, which is open to members only
• Tickets to a show performed for employees only of a for-profit company
• Chamber of Commerce business fair, which is open to members only
• Programs by schools and service organizations

Contact Information

For questions about taxes in the City of Burlington, please contact the Finance Department at 360-755-2377 or via our online form.