Amusement Tax

Effective February 5, 2013, the City of Bethlehem imposes a 5% Amusement Tax on the price of admission to all amusements conducted in the City of Bethlehem, unless otherwise exempted under Article 304 of the Codified Ordinances of the City of Bethlehem. “Amusement” is denied any manner or form of entertainment within the City of Bethlehem, including, but not limited to, the following: circuses, shows, concerts, lectures, sports events, amusement parks, athletic contests, auto races, and any other form of diversion, sport, pastime or recreation, for which admission is charged or paid

This tax will only be applied to events that charge a ticket price greater than $10.00 and events held in venues with permitted occupancy capacities of greater than 200. In addition, the maximum tax imposed on a single ticket is $2.00.

An applicant for either a permanent amusement permit or a temporary amusement permit must be filed with the City of Bethlehem. Permanent permits need to be renewed on a yearly basis.

Each producer holding a permit shall, on or before the last day of each month of each year after the effective date of this article, transmit to the Business Administrator, or his designee, on a form prescribed and prepared by him, a report of the amount of tax collected by him during the preceding month of the year.  Said report shall be submitted under oath or affirmation of the producer.  Reports shall be due, respectively for each month, on or before the last day of the succeeding month. Every producer holding a temporary permit must file the tax return within 30 days of the expiration of the temporary permit. All tax payments are due when the return is filed.

If any tax levied shall not be paid when due, a penalty of 10% of the amount of tax due and unpaid shall be added thereto.

The following form needs to be completed and returned. The City of Bethlehem will not be mailing this form on a monthly basis

If you have any questions, please feel free to call 610-997-7660.