Unless otherwise provided by the finance director, the above tax is due and payable on a quarterly basis using the Admissions Tax Remittal Form on or before the last day of each April, July, October and January.

Every person, firm or corporation, prior to conducting or operating any event, or place of entrance, to which an admission charge is made, shall complete a certificate of registration and file the same with the finance director. The certificate of registration shall continue to be valid until December 31st of the same year in which it was issued. A list of admission charges for all events must accompany the certificate of registration.

   For purposes of illustration only, the following table provides examples

   of activities subject to the admission tax (this list is not all inclusive):

Taxable	Not Taxable
1. For-profit theater	1. Annual dinner of a nonprofit organization which is open to members only
2. Movie theater	2. Tickets to a show performed for employees only of a for-profit company
3. Cover charge in restaurant lounge	3. Chamber of Commerce business fair which is open to members only
4. Charge for admittance to adult entertainment cabaret	4. Programs by schools and service organizations
5. Charge for entrance to a nonprofit organization's trade show which is open to the public
6. Charge for a golf course which is open to the public

For questions about taxes in the City of Burlington, please contact the finance department @ 360-755-0531.