Admission Tax

Pursuant to UPMC 4.60 an admissions tax of 5% is levied and imposed upon every person (including children without regard to age) who pays an admission charge to any place or event including play tickets, entrance fees and cover charges to clubs.

The tax, along with the Admissions Tax Return (PDF) is due to the city from the person or organization collecting the admission fee by the last day of the month for taxes collected in the preceding month.

Payments not remitted to the City of University Place by the due date will accrue the following penalties and interest:

  • 1 to 10 days late – 10% penalty;
  • 11 to 20 days late – 15% penalty;
  • 21 to 30 days late – 20% penalty;
  • 31 to 60 days late – 25% penalty; and
  • Interest will be charged on all taxes due at a rate of 1% per month that said amounts are past due.