Admissions Tax

The Finance Department administers all provisions of the  City of Federal Heights Municipal Code pertaining to admissions tax.

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.

 

Admissions Tax Licensing:

Businesses and organizations conducting these events are required to obtain an Admissions Tax License. 

 Collection of Admissions Tax:

Separate Admissions Tax Returns must be completed by the license holder.