Responsible of the entertainment tax are the real and legal persons who operate amusement places.
National holidays and historic features of the day for cultural, social, tourist and economic purposes for the municipalities, provincial administrations, the general budget, including apartments edited and gain non-profit ceremonies, festivals, competitions, performances, dance, representation and other activities for conventions, conferences, fair, festival, carnival, exhibits and other activities with the education and training institutions and school associations, public interest associations working, the military housing, military, casinos and military recreational facilities held in celebration, sports toto be played for activities such as entertainment tax is exempt.
Entertainment tax, input price of ticket, equal to the 10% of input price (except the entertainment tax). This ratio; circus, amusement parks, gardens with music and gambling 20% will be applied. Tickets are not required for to enter the entertainment places, the daily rate ........ TL.
Entertainment tax is calculated by adding to the ticket price. This tickets are charged in advance by stamping. In betting, the tax each month the 20th of the month following be paid until the evening. Tickets are not required to enter places of entertainment, each month the tax, the 20th next month be paid until the evening.
ENTERTAINMENT TAX TARIFF FOR THE YEAR 2010
0-100 (100 included) with beds capacity companies: 1.800.00-TL
101-150 (150 included) with beds capacity companies: 3.000.00-TL
151-200 (200 included) with beds capacity companies: 4.000.00-TL
201-250 (250 included) with beds capacity companies: 5.000.00-TL
251-300 (300 included) with beds capacity companies: 6.500.00-TL
301-350 (350 included) with beds capacity companies: 7.000.00-TL
351-400 (400 included) with beds capacity companies: 8.500.00-TL
401-500 (500 included) with beds capacity companies: 10.000.00-TL
501-1000 (1000 included) with beds capacity companies: 13.000.00-TL
Over with 1001 beds capasity companies: 18.000,00-TL
PRINCIPLES OF APPLICATION
As the tourism season, the time between the dates of 05.01.2010 - 01.11.2010 to be accepted, business owners carrying out their activities, regardless of the number of days and months, entertainment tax is charged. Implementation of entertainment tax in these ratios,
- Drinks (with alcohol) license for the entertainment business is subject to tax.
- Entertainment tax accrual work given by science in the peer-approved projects and additional license is required.
TARIFF
- We operate within municipal boundaries, Mini Golf in the areas of board space for m2: 2,00 -TL
- From Aqua Parks (Cafe, Restaurant and Bar located) annually: 2.500,00 -TL
- From night clubs annual: 5.000,00 –TL
Drinks (with alcohol) license subject to the passenger capacity of the boat;
- 0-50 (50 included), daily passenger boats: 7,00 -TL
- 51-100 (100 included), daily passenger boats: 10,00 -TL
- 101-150 (including 150), daily passenger boats: 12,00 -TL
- And higher passenger capacity of 151 boats daily: 15,00 -TL
Our municipality within the border area and the ticket must be filled without major shopping centers, which operate within electronic equipment including play areas, also some places in the Arcade, table ball, Bezique, Billiards, Okey, Table soccer, Foosball such instruments are played businesses with similar business: 5,00-TL will be in place daily.
