The amusement tax in College Township is detailed in Article V of Chapter 184 of the College Township Administrative Code.
The township levies a tax a tax on the privilege of attending or engaging in any amusement at the rate of 5% of the admission price to each and every amusement within College Township for which the individual price of admission is $0.20 or more.
Exemption from the tax is limited to 1) an amusement involving participation of students in high school or younger and/or those conducted by a public school and 2) any form of amusement where the maximum venue capacity is 300 or less. There is no general exemption for nonprofit organizations. Also, exemption is not automatic; it must be approved by the township Manager no later than 30 days prior to the event.
The tax is paid by the person acquiring the privilege of attending or engaging in the amusement.
The duties of the owner of the facility where the amusement is being conducted and the party conducting the amusement is to acquire and amusement permit and to timely collect and remit the tax to the township.
The general steps, then, are as follows:
- The organization or person desiring to conduct an amusement files an application for a permit. If the amusement is exempt, the township Manager is notified in writing 30 days or more prior to the amusement.
- The township reviews the application and if approved, issues either a temporary or permanent permit and provides an amusement tax return to the permit holder.
- The permit holder files an amusement tax return with the township and remits the collected tax.