On October 1, 2024 the City of Newcastle adopted Ordinance 2024-663, which established an Admissions Tax Program. The admissions tax program is codified in Chapter 3.32 Newcastle Municipal Code, which can be accessed online here. This tax is effective January 1, 2025, and is assessed on all admission activities at a rate of 5% of the fee for admission activities. This means if you attend an indoor or outdoor event within Newcastle city limits, you will pay a tax of 5% on the admissions charge. It may also be collected on eligible membership fees.

• What is an Admissions Tax?

• 5% tax on eligible admissions activities.

• What are examples of eligible activities?
  • Season tickets or membership fees
  • Cover charges or fees to enter
  • Admission to art or sporting events
  • Admission to entertainment facilities such as carnivals, amusement parks, etc.
  • Admission to recreational facilities such as swimming pools, soccer fields, resorts, etc.
• Are there any exemptions?
  • Elementary or Secondary school activities
  • Church or religious organization activities
  • Government activities
  • City-sponsored or City co-sponsored events
  • Non-profit activities meeting the requirements in NMC 3.32.040

Follow the steps below if you are a business holding ongoing operations with eligible activities or an organization hosting an event where the following apply:

• Cover charges
• Entrance fees
• One-time admission fees
• Season ticket programs

Steps to enroll and report in Admissions Tax Program:

1. 1. Submit the Application for Certificate of Registration to the City. The link to this form is listed below. Once approved, the Finance Director or designee will mail the Certificate of Registration to the business location.

2. At the time of your event, or during ongoing business operations:

3. 2. Post the Certificate of Registration in a conspicuous place where patrons can see.
4. 3. Post a sign near the point-of-sale location, listing the amount of the fee that relates to the admission tax.
5. 4. List the admission tax separately from the regular fee on the receipt.

6. After your event, or at the end of the quarter:

7. 5. Submit the Admissions Tax Return form with payment by check or money order to the City within the proper time frame to avoid additional penalty.
   • Temporary or Individual Events: within 24 hours of conclusion of the event(s)
   • Ongoing Business: Quarterly by the end of the month following quarter end

                                     April 30, July 31, October 31, January 31