Amusements - charging admission or user fees for exhibition, amusement, entertainment or activities (includes tours)

If you plan to operate or conduct a business that charges admission or user fees for exhibition, amusement or entertainment - including any charges or fees for activities, you may be subject to transaction privilege (sales) tax/licensing under the Amusements classification. For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here.

Promoters of concerts and events are also subject to transaction privilege (sales) tax. Generally, you are considered to be a promoter if you will profit or lose from the event, and you are responsible for paying the performers.

Examples of taxable business activities include but are not limited to: balloon rides; bowling or golfing; carnivals; coin-operated video games; concerts; games; health club/gym/yoga studio/fitness center; horse rides; movies; private recreational establishments (includes golf courses, swimming pools and tennis courts) or health/fitness clubs (private clubs); rides; shows; sporting events; tennis courts; theaters; tours; etc. (23)

To use state highway right of way for a special event, a Special Event Permit is required and certain requirements must be met.

There are many types of special events. They include parades and processions, races and tours, rest-area coffee breaks, and placement of banners and decorations. (23)

Contact: Arizona Department of Transportation, Intermodal Transportation Division, Special Event Permits, 602.712.7386


Additional Information:
Arizona Department of Revenue, Publications: 604 Amusements, 550 Promoters of Special Events, 612 Special Events