amusement tax


amusement tax
A government levy imposed on tickets sold to places of amusement, sporting events, etc.; expressed as a percentage of the price of the ticket.
See also luxury tax

Black's law dictionary. . 1990.

Look at other dictionaries:

  • amusement tax — n. a tax on various forms of entertainment, paid on admissions to theaters, etc …   English World dictionary

  • amusement tax — tax levied by government on various forms of entertainment …   English contemporary dictionary

  • amusement tax — a tax levied on such forms of entertainment as motion pictures, theater, etc., and included in the total admission price. Cf. cabaret tax. * * * …   Universalium

  • amusement tax — a tax levied on such forms of entertainment as motion pictures, theater, etc., and included in the total admission price. Cf. cabaret tax …   Useful english dictionary

  • tax — I n. 1) to impose, levy, put a tax on 2) to collect a tax from 3) to pay a tax (to pay a tax on a new car; to pay a large sum in taxes; to pay a tax to the government) 4) to increase, raise taxes 5) to cut, lower, reduce taxes 6) to rescind,… …   Combinatory dictionary

  • income tax — Synonyms and related words: VAT, ad valorem duty, alcohol tax, amusement tax, assessment on default, capital gains tax, capitation, capitation tax, corporation tax, customs, customs duty, death duty, death tax, doomage, duty, estate duty, estate… …   Moby Thesaurus

  • cabaret tax — a tax levied on entertainment, dancing, floor shows, etc., at places where liquor is served, as at cabarets and nightclubs. Cf. amusement tax. * * * …   Universalium

  • luxury tax — a tax on certain goods or services not considered essential and usually relatively high in price. [1900 05] * * * Excise levy on goods or services considered to be luxuries rather than necessities (e.g., jewelry and perfume). Luxury taxes may be… …   Universalium

  • cabaret tax — a tax levied on entertainment, dancing, floor shows, etc., at places where liquor is served, as at cabarets and nightclubs. Cf. amusement tax …   Useful english dictionary

  • Philadelphia Park Amusement Co. v. United States — In Philadelphia Park Amusement Co. v. United States, 126 F.Supp. 184, the United States Court of Claims ruled that the costs basis of property received in a taxable exchange is the fair market value of the property given. Background After it was… …   Wikipedia


Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.