Entertainment tax

ENTERTAINMENT TAX

A. Legal Basis

Regional regulation number 12 of 2010 concerning entertainment tax.

B. Understanding

1. Entertainment is all kinds of spectacles, shows, games and or crowd that are enjoyed with a fee.
2. Entertainment tax is the tax imposed on entertainment.;
3. Exhibitions are all types of activities to exhibit showing something to the community/ consumers with a fee paid for, among others, exhibiting certain products resulting form development, animals, engineering tourism object, results of skills/ expertise.
4. Golf is to rental of a golf course (green fee) and or because of a (driving range).
5. Motorized vehicles are activities to watch driving agility carried out in certain cases such as surveys and so on that charge fees.
6. Dexterity game

• Manual dexterity games like shooting arena, throwing balls, throwing bracelets, outbound, paint ball and so on.
• Mechanical dexterity games such as pinball, kiddyride, coin machine games, car bombs, gocar, ATV and so on.
• Electronic dexterity games that use electronic devices such as computer, monitors and so on.
• Water tourism including waterpark  waterboom and so on.

C.  Object, subject and taxpayer

1. Tax object is the provision of entertainment for a fee.

The tax object in question is:

a. movie show;

b. dance and /or fashion music performances;

c. bodybuilding beauty contest an the like;

d. exhibition;

e. circulation and magic

f. billiards, golf and bowing

g. horse racing, motorized vehicles and dexterity games

h. reflection ,steam bath/spa and fitness center and

i. sports match

2. Excluded from tax object:

1. Art, dance, music, and clothing performances that are traditional in nature and need to be preserved;
2. Development exhibitions that are preserved by the center government an regional governments;
3. Attractions that are famous for  ancient relics, cultural heritage and national history.

3. Tax subject is a person or entity who enjoys holidays.

4. A taxpayer is an individual r entity tat organizes entertainment

D. That basis of imposition, tax period, tariff and method of calculation

1. The basis of imposition, mass and tax rate
   1. The tax base is the amount received for that should be received by the entertainment provider
   2. What is meant by “what should be paid” is:               

- Service charger is charged to consumers.

- Free discounts or tickets given to consumers.

1. The tax period is the length of the period of 1 calendar month
2. Tax rate set at:

• 10% tax rate

                                        Film shows, art performances, dance, art entertainment, circus exhibitions, acrobatics, magic, horse racing, reflection, fitness centers, sports competitions

• 15% tax rate

Billiard games, bowling, dexterity games.

• 20% tax rate

Music performance or concerts fashion show, motorized vehicles, driving range.

• 25% tax rate

Beauty pageants, bodybuilding and the like rent golf courses, steam baths or spas.

1. Calculation method.