Amusement tax Assessment

The amusement tax is a local tax. The object of the tax is the expense of using or attending certain facilities and events.

The following events held in the municipality are subject to the entertainment tax:

• dance events of a commercial nature,
• beauty dances (e.g. burlesque) and similar performances,
• sporting events which are operated professionally or professionally,
• commercial film screenings,
• the playing of monetary or material assets in gaming clubs, casinos and similar establishments,
• the installation/operation of music, show, joke, game, skill or similar apparatus in amusement arcades and similar companies as well as in restaurants or pubs, club, canteen or similar rooms or in other places accessible to the public.

The following are not subject to the tax:

• charitable, church, charitable events (non-profit status must be proven),
• Proms, provided that only pupils and their relatives participate in the events,
• events in which professional athletes participate alongside amateur athletes, if they are recognized by the municipality as worthy of support, as well as football matches in which licensed players participate,
• circus events,
• film screenings in which films are shown which have been recognised as "valuable" or "particularly valuable" by the body designated by the provincial government,
• popular amusements of the usual kind at fairs, fairs, shooting festivals, church consecration festivals and similar events,
• Establishments which are already subject to the casino tax.

The tax is levied, for example, via ticket sales or as a flat tax rate if the event is accessible without an admission ticket or other ID.