Pay entertainment tax
Source: BUS Rheinland-PfalzThe authorisation of municipalities to levy entertainment tax is based on the Municipal Code (GemO), the Municipal Tax Act (KAG) and the local entertainment tax statutes.
The entertainment tax may be levied on entertainment of a commercial nature. These are e.B dance amusements, costume festivals, masked balls, variety and cabaret performances, film screenings, but not events of a political, religious, educational, folk-forming or scientific nature, as well as events that serve the purpose of business advertising, if not entertaining performances are associated with them.
As a rule, entertainment tax is levied for the operation of gaming, skill, show and other entertainment equipment, including devices for the distribution of money and objects as well as music machines in gambling halls and similar companies as well as in restaurants and pubs and other places accessible to the public in the municipal area.
For equipment and facilities in amusement arcades and similar enterprises and in restaurants and pubs as well as in other places accessible to the public with profit opportunities or without profit possibilities, maximum tax rates apply per device or facility and the calendar month or part thereof. The maximum tax rates are set out in an annex to the State Act on the Authorisation of Municipalities to Levy Dog Tax and Amusement Tax.
The rates of entertainment tax are generally set in the entertainment tax statutes. The entertainment tax is fixed by written notice and is due on the dates specified in the notice.
It is levied for the installation of games, skill, show and joke machines if the installation site is accessible to the public. This does not apply to fairs, folk festivals and events similar to folk festivals (e.g. church fairs). The person liable for the tax is the owner of the devices, i.e. the person who owns the device and who set it up. The amusement tax is levied as a flat-rate tax. This means that a certain amount must be paid per month for each device set up, which is not based on the turnover of the device. The amount of tax is differentiated according to the place of installation (gaming hall or not) and according to the type of device (with the possibility of winning = e.g. slot machine and without the possibility of winning = e.g. billiard table).
Below, we announce the currently valid tax rates:
1.) In restaurants and pubs as well as in other places open to the public
- Devices with the possibility of winning: 30.68 ? per month and machine
- machines without the possibility of winning: 12.78 ? per month and machine
2.) In amusement arcades and similar businesses
- machines with the possibility of winning: 122.71 ? per month and machine
- machines without the possibility of winning: 40.90 ? per month and machine
We will be happy to answer any further questions you may have by telephone or at a visit to our office.