Entertainment tax

Entertainment tax, also sometimes referred to as "amusement tax", is any tax levied on any form of commercial entertainment, such as movie tickets, exhibitions, sport events and more. The specific rules such as the tax rate and cases of tax exemption are subject to local authorities, as is their collection. The entertainment tax has in the most cases the form of indirect tax, which is levied on the buyer. Nowadays, the most discussed subject of those taxes are their implementations to online services, especially the ones working on a streaming basis such as Netflix, Spotify and others.

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