CITY OF FEDERAL HEIGHTS

MEETING OF THE CITY COUNCIL STUDY SESSION 

APRIL 13, 2010 

7:00 P.M. 

Admissions Tax

The 4% City Admissions Tax applies to events or facilities when a charge or fee for admission to such events or facilities is imposed upon member of the public and includes:

• Performance of a motion picture, stage show, play, concert or other manifestation of the performing arts;
  
  
• Sporting or athletic contest, exhibit, or event amateur or professional;
  
  
• Lecture, rally, speech or dissertation
  
  
• Showing, displaying or exhibition of any type, including art exhibitions
  
  
• Restaurant, tavern, lounge, or club, whether the admission charge or fee is called a cover charge, door charge, or any other similar term
  
  
• Establishments, locations or parks which offer for example but are not limited to carnival rides and games, bowling, go-carts, miniature golf, water rides, batting cages, laser tag, paint ball, kiddie fun areas or arcade games.

The admission tax is added to the price of the admission.

Licensing:

Businesses and organizations conducting these events are required to obtain an Admissions Tax License.  The license can be for a single or ongoing event.  Admissions Tax License applications may be obtained in person at City Hall located at 2380 W. 90^th Avenue, by contacting the city at 303-412-3540, or by download, below.

Collection of Admissions Tax:

Separate Admissions Tax Returns must be completed by the license holder.  Returns may be obtained by contacting the City at 303-412-3540 or by download, below.

Admissions Tax Downloads:

To download an Admissions Tax License Application click  here (33.60 Kb).

To download an Admissions Tax Return click  here (8.41 Kb).

To download instructions for the Admissions Tax Return click here (10.58 Kb).

To download the Admissions Tax Taxpayer Information Guide click  here (37.40 Kb).

To download the Admissions Tax Ordinance click  here (279.49 Kb).