Q Is a municipality responsible for charging sales tax on the admissions to any and all municipal owned and operated events such as municipal owned or sponsored community festivals that occur in a municipally owned park?
A Yes. A municipality as the owner of a “place of amusement” is responsible for collecting the tax on the sales of admissions to events such as community festivals that occur in a municipal park or other municipally owned facilities, unless such taxes are paid by the person conducting the amusement or unless specifically exempted from such tax by statute. (Attorney General’s Opinion to Sorrell dated June 18, 2010)