The City of Bethlehem imposes an Amusement Tax on the price of admission to all "Amusements" or events conducted in the City of Bethlehem that meet both of the following two criteria:
- charge a ticket price greater than $10.00
- have permitted capacity of greater than 200 people
The City of Bethlehem's Amusement Tax rate is 5% of the admission/amusement ticket price with a maximum tax imposed on a single ticket of $2.00.
"Amusement” is defined as 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.
All Amusement event holders must either posses a valid Permanent Amusement Tax Permit (Must be renewed annually on or before January 1st) or obtain a Temporary Amusement Tax Permit at least 14 days prior to the start of any single amusement event.
It is the responsibility of ALL event holders to:
- Collect the appropriate taxes on ticket sales, unless otherwise exempted under Article 304 of the Codified Ordinances of the City of Bethlehem
Permanent Permit Holders must:
- Submit an Amusement Tax Report & Return Form along with any tax due by the last day of the following month to the City of Bethlehem, even if NO tax was collected/due during the previous month.
Temporary Permit Holders must:
All tax payments are due when the Amusement Tax Report & Return is filed. Any amusement tax unpaid when due will be assessed a penalty of 10% of the amount of tax due.
Return Amusement Tax Report & Return forms and payments to:
City of Bethlehem
Financial Services
10 E Church St
Bethlehem, PA 18018
For additional questions or assistance with obtaining a permit or filing a report/return, Please contact:
City of Bethlehem
Financial Services Bureau
Phone: (610) 997-7660
eMail: FinancialServices@Bethlehem-pa.gov