TR 01: Admissions Tax
Admissions Tax "intends that every person who pays to gain admission to any place or event in the city that is open to the public shall pay and every person, whether owner, lessee, or operator, who charges or causes to be charged admission to any such place or event shall collect the tax imposed by this chapter." (section 3-4-1, BRC, 1981) Organizations that have a Boulder tax exempt license are not required to charge the admissions tax (section 3-4-5(b), BRC, 1981).
Admissions tax shall be charged on the price of tickets sold for an event. The City of Boulder admissions tax rate is identified in section 3-4-2 BRC, 1981. Incidental food served at the event must be taxed by the provider at the applicable food service rate in force when the charge occurs. (See section 3-2-5(b) , BRC, 1981 for current food service rate.)
The 5.0% admissions tax may be included in the price of the ticket sold. An admission ticket selling for $20.00 equals admission of $19.05 and admissions tax of $.95.
Last Updated on Wednesday, 11 July 2012 11:14