Admissions Tax Rate: 3.75 percent
The admissions tax is a sales tax levied upon any charge or fee imposed to gain admission to any place or event open to the public and located in the city, including but not limited to:
1. Any motion pictures, plays, concerts, stage shows or other manifestation of the performing arts;
2. Any sporting or athletic contests, exhibitions or events, whether amateur or professional;
3. Any lecture, rally, speech or dissertation;
4. Any showing, display or exhibition (e.g. art exhibition, wine tasting or gun show);
5. Any restaurant, tavern, lounge, bar or club, whether the admission charge is termed a “cover charge,” “door charge,” or other term.
These charges should be reported on your Aurora Sales and Use Tax Return as taxable sales.
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