
	Where results make sense

Topic: Entertainment tax

Related Topics

poll tax

sales tax

tax, tariff and trade

value added tax

Goods and Services Tax

tax evasion

property taxes

Goods and Services Tax Canada

inheritance tax

Progressive Taxes

flat tax

In the News (Wed 30 Dec 09)

Northern Trust

Marvin Harrison

Peter Chernin

Gary Locke

Match Play

Penelope Cruz

Mickey Rourke

AR Rahman

Danny Boyle

Hugh Jackman

	Andhra Pradesh Entertainment Tax Rules (Site not responding. Last check: 2007-11-06)
		The Entertainments Tax Officer shall, if he proposes to sanction the application, fix the amount and the nature of the security to be furnished by the proprietor for the proper payment of entertainments tax and the time within which such security should be furnished.
		The Entertainments Tax Officer shall, after satisfying himself 1 [that the particulars furnished in the application are correct] determine the amount and the nature of security to be furnished by the proprietor for the proper payment of the tax and the time within which such security be furnished as specified in Rule 6.
		The entertainment Tax Officer shall, while issuing a permit under Rule 6 or 27, as the case may be, fix the amount and nature of security to be furnished by the proprietor for the proper payment of tax payable under section 4A and the time within which such security shall be furnished.
	www.apcommercialtaxes.gov.in /ctportalnew/Acts/Apet/rules.asp?act=APET (5711 words)

	Government of Delhi : Government Departments : Excise : Entertainment Tax Department
		The Entertainment Tax Department under the commissionerate is considered to be an important source of revenue for the Govt of Delhi, but it's equally important contribution is towards the promotion of ancient Indian arts, culture, and also sports by granting tax exemption.
		Entertainment tax exemptions are granted liberally to plays, ballets, Operas, classical dance/music, puppet shows etc. There is also a provision to grant tax exemption to films which have received National and International awards.
		Entertainment Tax in the National Capital Territory of Delhi is leviable on all entertainments/amusements like cinema, theatre ticketed sports events and variety entertainments and also on betting and floor shows.Entertainment tax on cable television network has been introduced w.e.f.1.4.98 in the NCT of Delhi.
	delhigovt.nic.in /newdelhi/dept/excise/ex4.asp (389 words)

	Las Vegas Business Press
		A 2007 revisit of the live entertainment tax would be the third time the state Legislature has attempted to tackle the issue.
		Last July, the Legislature lowered the seating capacity for the higher tax from a maximum occupancy of 300 to 200 in a move, according to Titus, to corral businesses that were trying to lower their capacity by removing seats.
		The reporting of the live entertainment tax collected has only covered for the first 22 months of the legislation's existence, so jumping to sweeping conclusions about the sudden drop on the nongaming side may be premature.
	www.lvbusinesspress.com /articles/2006/01/09/news/news03.txt (767 words)

	History of the Income Tax in the United States
		The withholding tax on wages was introduced in 1943 and was instrumental in increasing the number of taxpayers to 60 million and tax collections to $43 billion by 1945.
		The tax reduction, however, was partially offset by two tax acts, in 1982 and 1984, that attempted to raise approximately $265 billion.
		The emphasis of the 1990 act was increased taxes on the wealthy.
	www.infoplease.com /ipa/A0005921.html (1237 words)

	Minnesota Statutes 2005, 290.9201
		Entertainment entities are subject to a tax in the amount of two percent of the total compensation received by them during the calendar year for entertainment performed in Minnesota.
		Compensation subject to the tax imposed under this section is not assignable to Minnesota under section 290.17.
		The tax on compensation of an entertainer must be withheld at a rate of two percent of all compensation paid to the entertainment entity by the person or corporation having legal control of the payment of the compensation.
	www.revisor.leg.state.mn.us /stats/290/9201.html (368 words)

	BBC NEWS \| Entertainment \| Tax change for movies made in UK (Site not responding. Last check: 2007-11-06)
		The new Bond film is mostly being shot outside the UK A tax credit for producers making films in the UK has been announced by the government, with 16% relief for large budget films and 20% for small budgets.
		The tax subsidies currently go to the third parties who fund the films rather than the producers.
		The tax relief will be available to film production companies when the new tax incentives come into effect from 1 April 2006.
	news.bbc.co.uk /1/hi/entertainment/4500474.stm (649 words)

	Homebased Business Tax Benefits!
		But to be deductible, entertainment must pass two separate tests: (1) ordinary and necessary and (2) directly related to or associated with.
		Out-of-pocket expenses for food, drinks, catering, or gasoline provided during entertainment at an entertainment facility may be deductible (subject to the 50% limitation), if they meet the general tests for entertainment expenses.
		Receipts for interest and taxes or rent, home insurance, utilities, repairs to office, office furniture, and equipment; record of total floor area in your home and the portion used as an office; a photograph of the office area, if available.
	www.greatbusinesses.com /taxadvisor.htm (6794 words)

	Defining Meals and Entertainment: CCH Tax Guide
		Entertainment expenses include the cost of meals you provide to customers or clients, whether the meal alone is the entertainment or it's a part of other entertainment (for example, refreshments at a football game).
		Also, the 50 percent limitation on entertainment expenses doesn't apply to any expense covered by a package deal involving a ticket to a charitable sports event.
		For example, you would be able to deduct otherwise permissible entertainment expenses of an out-of-town client's husband when it is impracticable to entertain the client for business purposes without him.
	www.completetax.com /taxguide/text/c60s15d260.asp?type= (587 words)

	HeraldNet - New movie tax gets top billing at theate (Site not responding. Last check: 2007-11-06)
		Not content to quietly accept the city's new 5 percent entertainment admission tax, Regal Cinemas, a 450-theater national chain, is using posters and the big screen to protest it.
		The tax is expected to generate about $350,000 for the city this year, said Mike Bailey, the city's finance director.
		The tax imposes a 5 percent tax on the price of admission to theaters, skating rinks, dinner theaters and traveling carnivals.
	www.heraldnet.com /stories/00/4/6/12454409.HTM (761 words)

	License Collector Gregory F.X. Daly - Entertainment Tax Has a 66-Year History
		State law requires sales tax be paid on the amount paid for admission and seating accommodation, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events.
		The “entertainment” tax is imposed upon those that are in the business of admitting people upon payment of an admission charge to a sporting event or like entertainment presentation.
		The entertainment business license tax fee was first passed by the Board of Alderman in 1939, sixty-six years ago with a 3% tax rate on the gross amount paid for admission.
	stlouis.missouri.org /citygov/newsgram/volumes/volume19/explains-entertainment-tax.htm (625 words)

	Entertainment tax bill signed - The Honolulu Advertiser - Hawaii's Newspaper
		Hawai'i taxpayers affected by floods earlier this year are getting a break on their federal tax filing deadlines, a result of President Bush declaring the floods a major disaster.
		Deadlines to file returns and pay taxes between Feb. 20 and July 2 are being postponed to July 3 for taxpayers in the disaster areas on O'ahu and Kaua'i, the Internal Revenue Service said in a statement.
		The tax agency also said taxpayers in the disaster area can claim disaster-related losses for personal property not covered by insurance or other reimbursements.
	the.honoluluadvertiser.com /article/2006/May/11/bz/FP605110317.html (327 words)

	Business-Related Entertainment: CCH Tax Guide
		You can't deduct meal and entertainment expenses to the extent that they are lavish or extravagant — the expenses must be reasonable considering the facts and circumstances.
		Entertainment that occurs on the same day as the business discussion automatically meets the "directly precedes or follows" requirement.
		If the entertainment and the business discussion don't occur on the same day, the facts and circumstances of each case are considered.
	www.completetax.com /taxguide/text/c60s15d265.asp?type= (524 words)

	The Jakarta Post - The Journal of Indonesia Today
		Car ownership tax receipts are also expected to increase to Rp 2.70 trillion from Rp 2.48 trillion, fuel tax revenues from Rp 305 billion to Rp 575 billion, hotel tax revenues from Rp 400 billion to Rp 500 billion and restaurant tax revenues from Rp 330 billion to Rp 400 billion.
		The plan to collect even more revenue from the entertainment sector shows that the city administration wants to gradually decrease its heavy dependence on revenues from motor vehicle taxes through a more aggressive collection of taxes in the entertainment industry.
		However, it is surprising to learn that the administration itself seems to suspect that many entertainment centers have been "dishonest" in reporting their revenues in order to evade taxes.
	www.thejakartapost.com /yesterdaydetail.asp?fileid=20051203.E01 (695 words)

	Proposed entertainment tax dubbed illegal: attorney cites case law; lobbyists converge on City Hall - Los Angeles, ...
		An attorney for an entertainment industry coalition says a tax proposed by the Los Angeles City Council on such things as movie tickets and baseball games is unconstitutional, and she has the California case law to prove it.
		The City Council is favoring the 10 percent entertainment tax to help balance the city budget over a 10 percent tax on cable television proposed by Mayor Tom Bradley.
		The council's recent vote to replace the cable tax with an entertainment tax was 8-4, two votes short of the 10 needed to override a mayoral veto.
	www.findarticles.com /p/articles/mi_m5072/is_n20_v13/ai_10757328 (450 words)

	Maharashtra cabinet slashes entertainment tax on DTH \| Televisionpoint.com News
		The Maharashtra state cabinet has slashed the entertainment tax on Direct-to-Home, DTH services to bring it at par with Cable TV and to promote it.
		Accordingly, every DTH owner will be charged RS 30, a month for entertainment tax, instead of previous RS 90, in cities governed by A grade municipal bodies like Mumbai.
		R R Patil, Deputy Chief Minister has ordered a survey of the actual number of cable connections in the entire state, he said the state loses huge amount of money just because cable operators do not report the exact number of connections they are catering to.
	www.televisionpoint.com /news/newsfullstory.php?id=1128552733 (275 words)

	St. Louis City Revised Code Chapter 8.08: ENTERTAINMENT LICENSE TAX
		Thereafter, the tax due shall be payable on the first day of the commencing calendar quarter for the immediately past quarter expired; provided further, a period of fifteen days grace, after the expiration of a quarter shall be allowed a taxpayer in making payment of the tax due.
		The taxes imposed by this chapter shall not be levied upon any religious, educational or charitable organization or undertaking otherwise included as taxable, under Sections 8.08.010, 8.08.110 or 8.08.140, where a substantial part of the net proceeds derived are solely used for religious, educational or charitable purposes.
		The tax shall be immediately due and payable to the License Collector and an occupational or business license shall be required for the continued operation of any existing occupation or business upon the expiration of any heretofore issued lawful license, and before the commencement of any new such occupation or business taxed and licensed hereunder.
	www.slpl.lib.mo.us /cco/code/data/t0808.htm (1206 words)

	KOLO \| Officials Continue Work on Entertainment Tax
		More concerns about Nevada's new live entertainment tax were aired Thursday at a state Taxation Department workshop on the new levy expected to generate over $116 million in the current two-year budget cycle.
		Ted Quirk added that imposition of the 10 percent live entertainment levy "would be essentially fatal" to the club, and state tax officials should write the tax rules as narrowly as possible to allow for an exemption.
		Quirk said he had "looked at every conceivable option to get out from under these definitions" in the proposed live entertainment tax rules but so far can't see how his club would be exempt.
	www.kolotv.com /home/headlines/491897.html (462 words)

	Business Meals & Entertainment Expenses - Tax Newsletters (Site not responding. Last check: 2007-11-06)
		Thus, if it is reasonable in your business to entertain clients or other business people you should be able to pass this general test.
		While it is subject to income tax, it is not subject to social security or Medicare tax.
		If we are preparing your corporate tax return, we need to be made aware of the amount of health insurance premiums paid for the shareholder and his/her family and whether it has been properly reflected in the wages of the shareholder.
	www.taxnewsletters.com /newsletters/taxPlanning/taxPlanning20010925.html (855 words)

	Tax commission turns focus to live entertainment tax (printable version) (Site not responding. Last check: 2007-11-06)
		The Nevada Tax Commission Friday put the microscope to a list of proposed definitions for regulations governing the state’s new live entertainment tax.
		The tax is part of $836 million in new and higher levies approved by state lawmakers in July on payroll, bank branches and other targets.
		Among the more controversial issues from Senate Bill 8 is the payroll tax intended to put a 2 percent rate on banks and financial institutions and a 0.7 percent levy on all other businesses.
	www.rgj.com /news/printstory.php?id=52108 (279 words)

	Fight brewing over entertainment tax @ workopolis.com (Site not responding. Last check: 2007-11-06)
		While the $23.45 that Ontarians pay in PST/tobacco tax for a carton of cigarettes is the second lowest in Canada, that combined with the federal excise tax of $15.35 make up more than the half of the $65-$75 retail price of a carton of main-brand cigarettes.
		A civic tax on, say, admissions to the 2,000-seat Princess of Wales, which will host the world premiere of The Lord of the Rings musical next year, would hurt ticket sales, reduce the number of out-of-town visitors and send a message to investors they'd be better off doing shows in Boston, Chicago and Washington.
		A representative of Maple Leaf Sports and Entertainment, proprietors of the 20,000-seat home to the Maple Leafs and Raptors, said the visitor to Air Canada Centre "already bears a heavy tax burden," paying both the 10-per-cent provincial amusement tax and the federal GST.
	www.workopolis.com /servlet/Content/qprinter/20051220/TAX20 (1012 words)

	Entertainment tax cap at 45%
		The Centre will ask the state governments to cap entertainment tax at 45 per cent, besides appointing separate nodal officers for checking piracy, implementing the Cable Act and ensuring single-window clearance for film shootings.
		"We have decided to ask the state governments to cap the entertainment tax at 45 per cent, down from the present ceiling of 60 per cent," he said, after the state information ministers' meeting in Delhi.
		The minister said while the Bihar government charged 110 per cent entertainment tax, it was much less in West Bengal at 30 per cent, in Uttar Pradesh at 60 per cent and in Tamil Nadu at 25 per cent.
	www.rediff.com /money/2003/oct/14tax.htm (321 words)

	Doing Business In Northern Nevada: Business Fees and Taxes
		The tax is on total gross wages less a qualified deduction for employee health insurance benefits paid by the employer.
		This tax is being administered by two State agencies, the Gaming Control Board for live entertainment events taking place within licensed gaming establishments; and the Department of Taxation for live entertainment events taking place outside of licensed gaming establishments.
		The tax is calculated on each bankâs Nevada branch locations in excess of one that was open for business on the first day of a given calendar quarter.
	www.edawn.org /doingbusiness/fees.cfm (821 words)

	Mark Litwak's Entertainment Law Resources - Resources - Domestic Incentive Programs
		Indiana is in the process of introducing motion picture tax incentive legislation, but has not passed any as of the time of this publishing.
		The tax credit is fully assignable, that is, the entity earning the credits may apply them against state income taxes or corporate franchise taxes, or they can be sold or transferred to another state taxpayer who may then apply them to their Missouri income tax liability.
		For the time that non-resident performers are working in-state, income taxes are assessed at whichever rate is lower, i.e., if the performer is a resident of a state that does not charge income tax, then they will owe no Vermont income tax.
	www.marklitwak.com /resources/domestic_programs.html (3839 words)

	[No title] (Site not responding. Last check: 2007-11-06)
		The tax law generally permits you to deduct 50 percent of the cost of meals and entertainment that are either "directly related to" your business or "associated with" your business.
		For five years in a row, a large corporation deducted 50 percent of its entertainment and meal expenses, even though some expenses were fully deductible.
		In the event of an audit, the IRS takes a hard look at entertainment expenses to ensure they aren't personal in nature and good records are your best defense.
	www.bizactions.com /index.cfm/ba/e100/fa/33092113G269J171438P8P1268T1 (509 words)

	ZDNet India > News > communication > Web bodies seek sales tax waiver
		The exemption should be for "the next five years and upto limits prescribed by the government", and this should be followed with a legislation to ensure execution by the state governments, it said.
		Auspi has also made a similar recommendation to waive off entertainment tax, which is as high as 30 per cent in certain states, levied on broadband subscriptions and entertainment services offered through broadband or Internet platforms.
		Entertainment tax waiver, which is as high as 30 per cent in certain states, is also recommended
	www.zdnetindia.com /news/communication/stories/132094.html (745 words)

	Delhi govt meets MSOs on entertainment tax issue- Indiantelevision.com's Breaking News
		NEW DELHI: The Delhi government met up with the multi-system operators (MSO) of the city in a bid to enhance revenue collections in the form of entertainment tax, which, it feels, is being evaded.
		However, the MSOs conveyed to the department of excise, entertainment and luxury taxes that entertainment tax collections can be increased from the cable industry only when newer technology like conditional access is implemented, thereby making another pitch for CAS.
		In a bid to up revenue collections, the Delhi government had been cracking the whip on cable operators to pay up their share of tax to the government, which amounts to Rs.
	www.indiantelevision.com /headlines/y2k4/june/june245.htm (302 words)

	Entertainment
		These stars are believed to have tried everything within their disposal to avoid being taxed or coughing up as little amount as possible.
		Also, going by the count of the tax department (based on the number that have registered themselves with the department), the film industry is seen to be miserably lacking in manpower.
		Among the first to visit the tax department was Mithila Sharma who is said to have stated her income to be Rs 1,00,000, thus paying income tax of Rs 10,000.
	www.nepalnews.com /contents/englishmonthly/obusinessage/2002/feb/entrtain.htm (905 words)

Try your search on: Qwika (all wikis)