City of Santa Cruz - Admission Tax Registration

What you need to know to get started:

The Admission Tax

The admission tax ordinance (Chapter 3.36 of the Santa Cruz Municipal Code) was adopted by the Santa Cruz City Council effective October 1, 1986. A copy of the ordinance may be obtained from the City Clerk's Office or the Finance Department. The tax is 5% on the price of admission or registration for recreational and entertainment events held within the limits of the City of Santa Cruz.

Taxable Operations

Taxable operations may include, but are not limited to: races, dances, concerts, picnics, entertainment events, sports, lectures, films, etc. An admission termed "donation" is still taxable if the fee is a set price. Nonprofit organizations are not exempt from collecting the tax. Political fundraising activities are also subject to the tax. See Section 3.36.040 of the Santa Cruz Municipal Code for specific exemptions of charges subject to the admission tax.

Common Exemptions:

- Charges for the use of health clubs, athletic gyms, martial arts studios, yoga studios, meditation studios, pilates studios, massage facilities, health spas and other physical fitness facilities, which advance active bodily health and fitness.

- Charges for academic tutoring, music lessons, art lessons, dance lessons and craft lessons.

To claim exemption from the tax, please attach an Admission Tax Exemption Certification Form on the application page.

Ongoing Events

If you regularly provide recreation, entertainment, or any "event" subject to admission tax on an ongoing basis, complete this application for an Admission Tax Operator's Certificate (no fee) prior to collecting the tax. The certificate must be posted conspicuously at your place of business or the location of your ongoing event. You will then be required to file your remittance on a monthly basis. The tax is due on or before the last day of the month following the close of the prior month. If you happen to have a month in which no admission tax is collected, you must still file a zero return.

One-Time Events

Complete this application to obtain a one-time admission tax operator's certificate prior to collecting the tax. The certificate must be displayed at the event for which tax is to be collected. During this application process, you must estimate the number of admissions or registrations to the event, and pay an advance deposit based on the estimated admissions. Within ten (10) days after the event, you will need to complete a final remittance where you will determine the actual number of admissions and the total amount of admission tax due from the event.

If you need any assistance with the application process, please call (831) 420-5070 or email revenue@cityofsantacruz.com.