06-04-2019 Admissions TaxCity’s Budget Update
Admissions tax exemption for non-profit organizations
City Council Meeting
June 4, 2019
Background
In 2017, the City passed Ordinance 17-831 imposing an admissions tax of 5% on the person who is admitted.
That 2017 ordinance contained six exemptions including those required by the authorizing statute as well as an exemption for a youth athletic event of a nonprofit organization.
It did not include a blanket exemption for activities of nonprofit organizations.
Proposed code revision
The proposed ordinance adds a new exemption for any activities of a nonprofit organization.
The proposed exemption will result in an estimated $10,000 per year reduction in revenue.
Questions?