Entertainment tax
Der örtlichen Vergnügungssteuer unterliegen bestimmte in der Stadt Jena veranstaltete Vergnügungen. Die speziellen Regelungen sind der Satzung über die Erhebung der Vergnügungssteuer in der Stadt Jena zu entnehmen.
Details
The following amusements organised in the city of Jena are subject to amusement tax:
- The paid use of gaming, skill and entertainment machines in arcades and similar enterprises within the meaning of § 33i of the Trade, Commerce and Industry Regulation Act (Gewerbeordnung), as well as in other places of installation, such as restaurants, club rooms, canteens, accommodation establishments, etc., which are open to the public;
- the gambling of money or material assets in gambling clubs, casinos and similar establishments;
- the provision of film booths or display apparatus for the screening of sex and pornographic films;
- sex and erotic fairs
Ablauf / Fristen
The commissioning and change of the number of installed film booths, show machines (informal) and taxable gaming machines must be reported in writing to the municipal tax team within one week.
Those setting up gaming machines with the possibility of winning must submit a tax return on an officially prescribed form by the 15th day after the end of each calendar quarter and pay the amusement tax they have calculated themselves.
The settlement of events that have taken place must be made in writing (informally) by the 10th calendar day of the following month, providing the information required by the statutes.
Unterlagen
- Initial registration/notification of change for gaming, amusement and entertainment machines (Downloads)
- Amusement tax declaration/registration for gaming machines with the possibility of profit (Downloads)
- Investment form for the tax declaration (Downloads)
Öffnungszeiten
| Tag | Zeiten |
|---|---|
|
Montag |
08:00 - 11:30 Uhr und 13:30 - 15:30 Uhr |
| Dienstag | 08:00 - 11:30 Uhr und 13:30 - 15:30 Uhr |
| Mittwoch | geschlossen |
| Donnerstag | 08:00 - 11:30 Uhr und 13:30 - 18:00 Uhr |
| Freitag | 08:00 - 11:30 Uhr |
Weitere Termine nach Vereinbarung.
Gebühren / Steuern
| Services | Fees |
|---|---|
| Gambling machines with the possibility of winning (money gambling machines) | 12 % of the electronically counted gross cash box |
| Amusement machines installed in an amusement arcade | 46 € per calendar month |
| Amusement machines set up at other locations Place | 20 € per calendar month |
| Amusement machines with images harmful to minors | 510 € per calendar month |
| Personal computer with multimedia equipment | 15 € per calendar month |
| Personal computer without multimedia equipment | 10 € per calendar month |
| Film booths / showcases | 35 € per calendar month |
| Organisation of sex and erotic fairs | 150 € per day |
| Events according to § 1 Abs. 1 Nr. 2 of the amusement tax statute of the city of Jena | 10 % of the gaming turnover |
Rechtsgrundlagen
- Statutes on the levying of the entertainment tax ( local law) -> Downloads