What sales are subject to the amusement tax?

The amusement tax should be collected by any theater, athletic contest, exhibition, show, production, performance, concert, recital, circus, carnival, act, exhibit, lecture, nightclub, dance, restaurant which provides a floor show, rides or excursions, shooting galleries, as well as all mechanical or electrical devices operated for pleasure or skill, where a fee is charged for admission or entrance (either directly or indirectly). (For a complete list of business types required to collect this tax, please review the amusement tax law on the City website.) “Admission” means admission into or for an amusement, whether as a participant, as a spectator or otherwise.

Such tax shall be added by each and every operator to each ticket sold for a consideration for admission into and for such amusement, and shall be collected by such operator from the consumer and remitted to the City Recorder. The tax shall not be assumed by the operator. Where the tax calculated on any individual admission ticket includes any fraction of a cent, the next highest full cent shall be charged.