Assessment of entertainment tax

The entertainment tax is a local tax. The object of the tax is the expenditure for the use or attendance of 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 performances of a similar nature,
• sporting events that are carried out professionally or commercially,
• 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 arcades and similar companies as well as in restaurants or pubs, clubs, canteens or similar rooms or in other places accessible to the public.

The following are not subject to the tax:

• charitable, ecclesiastical, non-profit events (non-profit status must be proven),
• proms, provided that only pupils and their relatives take part in the events,
• events in which professional athletes participate alongside amateur athletes, if they are recognized by the municipality as eligible for support, as well as football matches in which licensed players participate,
• circus events,
• Film screenings at which films are shown that have been recognized as "valuable" or "particularly valuable" by the body designated by the state government,
• popular amusements of the kind customary at fairs, fairs, marksmen's festivals, church festivals and similar events,
• Establishments that are already subject to the casino levy.

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