Local option admission taxes, also called amusement taxes, are levied on all types of professional public performances or events. Typically the tax is applied to the ticket price or entry fee. This document includes samples of admission tax legislation from Boulder, Colorado; Chicago, Illinois; Santa Cruz, California; Seattle, Washington; and Saint Louis, Missouri.

Document provides samples of admission tax legislation levied on all types of professional public performances or events in Boulder, Colorado; Chicago, Illinois; Santa Cruz, California; Seattle, Washington; and Saint Louis, Missouri.