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Comptroller's Office
University of Pennsylvania
Suite 329 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.6291 (Phone)
215.746.7630 (Fax)

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[ Corporate Tax ]

Amusement Tax

This 5% tax is imposed on the admission fee charged for attending any theatrical or operatic performance, concerts, motion picture shows, vaudeville, circuses, carnivals, side shows, exhibitions, shows, displays, dancing, all forms of entertainment at fair grounds, amusement parks and athletic contests, including wrestling matches, boxing and sparring exhibitions, baseball, football and basketball games, golfing, tennis, hockey, archery and shooting, where a charge, donation, contribution or monetary charge of any character is made for admission.

The term “amusement” shall not include:

exclusively to the benefit of religious, educational, and charitable institutions, societies, or organizations, societies, or organizations for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances, and artistic presentations, including, but not limited to, musical presentations, and receiving substantial support from voluntary contributions, societies or organizations conducted and maintained for the purpose of improving any municipal corporation, for the purpose of maintaining a cooperative or community center, moving picture theater, or swimming pool; provided that no part of the net earnings of the institutions, societies, or organizations inures to the benefit of any private shareholder or person; provided that these exemptions shall not apply to athletic games or contests between universities or colleges, or to wrestling matches, boxing, sparring or other pugilistic matches or exhibitions, except where the net proceeds shall inure to the benefit of a nonprofit organization other than and in no way connected with the universities or colleges participating in such athletic contest.

Athletics is required to assess the 5% amusement tax on sporting events. The Amusement Tax is filed and paid monthly for the prior month's activity.

http://www.phila.gov/Revenue/businesses/taxes/Pages/AmusementTax.aspx

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