As of July 1, 2010, the admission tax for the city is 6% The Fredericksburg City Code defines admissions tax as the charge made for admission to any amusement or entertainment. For any establishment, business or event that collects revenue for entrance (tickets sold or cover charge at the door), a 6% admissions tax must be collected from the end-user and paid to the City of Fredericksburg.
Entities that are responsible for collecting and paying admissions tax need to file an Admissions Tax Registration form (PDF) with the Commissioner of the Revenue's Office prior to initiation of admission or cover charge. A set of monthly remittance of tax on admissions forms (PDF) will be mailed to the taxpayer to be used for filing each month. Remittance forms and payment are due on or before the 20th of the month following collection.
Please note that these taxes are "trust taxes" meaning that they are being held in trust until remitted to the City of Fredericksburg. Payments received after the due date will be subject to penalty and interest.
The Code of the City of Fredericksburg prohibits a business from obtaining a business license if they are not current on all other taxes (including but not limited to business tangible personal property taxes, meals, and admissions taxes and prior business year license taxes). Failure to obtain a business license is punishable by a class 3 misdemeanor.
Calculating Admissions Tax Example
ABC Event sells $1,000 of tickets during the month of January. The admissions tax is due by February 20. The amount due is calculated below: $1,000 x 6% = $60 admissions tax due