Stadium Operator Admission Tax
There is a tax imposed on operators of athletic contests, exhibitions and other special events at stadiums in the City based on the price/value of the tickets sold, subject to certain exemptions.
If you are operating a taxable athletic contest, special event or exhibition, you must:
- Obtain a permit and pay a security deposit in a cashier’s check or bond to The Office of the Treasurer & Tax Collector before the event occurs, unless exempt from these requirements.
- File a Stadium Operator Admission Tax Special Event Statement and pay the full payment of the Stadium Operator Admission Tax balance due within 5 days after the event is concluded.
For relevant definitions, exemptions, and other details regarding the Stadium Operator Admission Tax, see: Article 11.
- Application for Permit Stadium-Admission-Tax-Permit-Application (pdf)
- Stadium Operator Admission Tax Special Event Statement (pdf)
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