Numan/Combichrist

[Jeremy David]

What if you hire a band but they forgot to practice, the drumer
doesn't even show up, and most of their songs feature lyrics that are
basically fart jokes? Do you still have to pay the Amusement Tax if
you don't actually get amused? Or does the city owe me for
un-amusement then?

On 7/14/06, Chris Rapier <rapier1 at gmail.com> wrote:
> On 7/14/06, j eric townsend <jet at flatline.net> wrote:
> > Wouldn't they just pass the cost of the tax on to the customer or otherwise include it in the cost of doing business?
>
> Yes. Which is why I was thinking what I was thinking. Amusement tax
> used to be 8% so on a $5 ticket (for exmaple) 40 cents went to the
> city. The Amusement tax has since been reduced to 5% which means our
> example ticket prices can be reduced to $4.85. However, no one is
> going to drop the ticket prices so that means the extra 3% goes to the
> promoter or venue. 3% doesn't sound like a lot but say you put on 100
> shows a year with an average attendance of 100 people each paying $10
> ($100k in gross receipts). Thats an extra $3000 a year. Which isn't a
> huge amount but its nothing to laugh at.
>
> Of course, I am not entirely sure how the Amusement tax is applied and
> I have a strong feeling that small promoters and venues don't even
> consider it an a per show basis. However, I'd think it would make a
> difference in a mid sized venue especially when the Amusement tax in
> Cleveland is 8%
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-- 
"A guy walks up to me the other day and asks, 'What is punk?' So I
kick over a garbage can and say, 'That's punk!' So he kicks over a
garbage can and says, 'That's punk?' And I say, 'No. That's trendy.'"
- Billie Joe Armstrong (Green Day)