The entertainment tax is a local tax. The tax is levied on the cost of using or attending certain facilities and events.

The following events held within the municipal boundaries are subject to the entertainment tax:

• Commercial dance events,
• beauty dances (e.g., burlesque) and similar performances,
• athletic events organized on a professional or commercial basis,
• commercial film screenings,
• gambling for money or property in gaming clubs, casinos, and similar establishments,
• the installation or operation of music, display, novelty, game, skill, or similar machines in arcades and similar establishments, as well as in restaurants, bars, club rooms, cafeterias, or similar spaces, or in other places accessible to the public.

The following are not subject to the tax:

• charitable, religious, or non-profit events (proof of non-profit status must be provided),
• graduation dances, provided that only students and their family members attend the events,
• events in which professional athletes participate alongside amateur athletes, provided they are recognized by the municipality as worthy of support, as well as soccer matches in which licensed players participate,
• circus events,
• film screenings featuring films that have been recognized as “valuable” or “particularly valuable” by the agency designated by the state government,
• public entertainment of the kind typically found at fairs, carnivals, shooting festivals, church consecration festivals, and similar events,
• facilities that are already subject to the casino tax.

The tax is levied, for example, on ticket sales or as a flat-rate tax if the event is accessible without an admission ticket or other form of identification.