You can save time and money, and avoid some of the most common filing problems if you fill out the report completely. Here are some answers to the most frequently asked questions about the Admissions and Amusement Tax Report. The admissions and amusement tax is a locally imposed tax on the gross receipts from admissions, the use or rental of recreational or sports equipment and the sale of merchandise, refreshments or service at a night club or similar place where entertainment is provided. The tax is collected by the State Comptroller's Office. The entire amount of the tax collected, less administrative expenses, is returned to the municipalities and counties imposing the tax.
Regular accounts receive pre-coded returns.
If yours is a one-time event or fundraiser such as a dance, show or concert, the facility at which the event is taking place may have notified the Special Events Section ahead of time. In that case, you will receive a return directly from the Special Events Section. If you are planning events such as class reunions, carnivals, dances and shows at places other than regular facilities like catering halls or convention centers. On regular returns, the due date is printed on the face of the return. If you receive a return from the Special Events Section, you must file it, together with any taxes due, by the tenth day of the month following the month in which the event occurred.