Amusement tax

The authorisation of the municipalities to levy amusement tax is based on the Municipal Code (GemO), the Municipal Tax Act (KAG) and the local amusement tax statutes.

Amusement tax can be levied for organised amusements of a commercial nature. These are, for example, dance amusements, costume parties, masked balls, variety and cabaret shows, film screenings, but not events of a political, religious, educational, popular or scientific nature or events that serve the purpose of commercial advertising if they are not associated with entertaining performances.

As a rule, amusement tax is levied for the operation of gaming, skill, show and other entertainment devices, including devices for gambling money and objects as well as music machines in amusement arcades and similar businesses as well as in pubs and restaurants and other places open to the public in the municipal area.

Maximum tax rates per device or device and calendar month or part thereof apply to devices and equipment in amusement arcades and similar businesses and in public houses and pubs as well as in other places open to the public with or without the possibility of winning. The maximum tax rates are set out in an annex to the state law on the authorisation of municipalities to levy dog tax and amusement tax.

The amusement tax rates are generally set in the amusement tax statutes. The amusement tax is determined by written notice and is due on the dates specified in the notice.