Pay entertainment tax Unfortunately this specification of service has not yet been completely translated.
The authorisation of municipalities to levy entertainment tax is based on the Municipal Code (GemO), the Municipal Tax Code (KAG) and the local amusement tax statute. The entertainment tax may be levied on organised entertainment of a commercial nature. These include .B dance entertainments, costume festivals, mask balls, variety and cabaret performances, film screenings, but not events of a political, religious, educational, folk-building or scientific nature, as well as events that serve commercial advertising when non-entertaining performances are associated with them. As a general rule, entertainment tax is levied on the operation of gaming, skill, show and other entertainment equipment, including equipment for the play-off of money and objects, as well as music machines in amusement arcades and similar companies, as well as in restaurants and restaurants and other public places in the municipality. Maximum tax rates per device or establishment and calendar month shall apply to equipment and equipment in amusement arcades and similar undertakings and in guest and dining establishments and other places open to the public with profit opportunities or without profit opportunities. The maximum tax rates are set in an annex to the Land Act on the Authorisation of Municipalities to Collect Dog Tax and Amusement Tax. The rates of entertainment are usually set in the amusement tax rate. The entertainment tax shall be fixed by written decision and is due on the dates set out in the decision.