[Example: A music festival charges each person $60 a ticket
to view the concert. The resulting tax would be $6 for each ticket]
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[Example: A softball tournament charges $300 fee to each team
that participates. The resulting tax would be $6 for each team]
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[Example: Where a donation of an unestablished amount is requested
to attend or participate in an event, the tax will be based on the
gross amount of donations collected.]
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[Example: Where a person is required to pay a set price for
combined items (i.e., $20 for admission or participation and a t-shirt
and soft drink), the tax is based on 50% of the price paid for combined
items ($10 based on above example).
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If the combined items include a participation component, then
the resulting tax would be $0.20.]
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[Example: Where a person is required to pay $10 for parking
and $5 for admission or participation, the tax is based on 50% of
the combined items ($7.50 based on this example).
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If the combined items include an admission component, then the
resulting tax would be $0.75.]
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[Example: An organization desires to conduct a dog show to which
admission will be charged at a hotel. The owner of the hotel is not
the organizer of the dog show. The hotel owner and the dog show organizer
must both sign the amusement permit application.]
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