Instructions For Admissions Tax Return

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Instructions for Admissions Tax Return
The vast majority of allowable deductions are
General Instructions
covered by lines 2A and 2B. Taxpayers are
encouraged to contact the Sales Tax Division
Purpose of Form
prior to taking any other deductions to avoid
improperly deducting taxable sales.
This form is used for taxpayers to report receipts from
sales of admissions and related tax liabilities pursuant to
Line 3 – Total Deductions. Total all deductions listed on
Title IV Chapter 3 of the Westminster Municipal Code
lines 2A through 2C.
(“Code”). This form should not be used to report liabilities
for other tax types, such as sales or use taxes.
Line 4 – Net Taxable Admissions. Subtract line 3 from
line 1 and enter the difference on this line 4.
Due Date
Line 5 – Amount of Admissions Tax. Multiply the amount
th
Admissions tax returns must be filed on or before the 20
computed on line 4 by the applicable admissions tax rate
of the month following the end of a reporting period, even if
listed on this line 5.
no tax is due. Generally, sellers of admissions will be
required to file on a monthly basis. Returns filed by mail
Line 6 – Excess Tax. Sellers are not permitted to retain
must be postmarked by the due date. Refer to the face of
any amounts collected in excess of the amount computed
the return for the reporting period and due date.
on line 5. If the total Westminster admissions tax collected
exceeds the amount computed on line 5, enter the
Reminders
difference on this line 6.
Line 7 – Adjusted Admissions Tax. Add line 5 to line 6
Additional returns may be required. Sellers of taxable
and enter the total on this line 7.
admissions must also file periodic sales and use tax
returns and may also be required to file additional returns
Line 8 – Vendor’s Fee. The Code permits the retention of
for other tax types. Contact the Sales Tax Division for
a collection fee provided the tax is reported and paid by
additional information.
the due date. Compute the fee, if allowed, by multiplying
Verify the reporting period and due date. Please check
the amount on line 7 by 2.50% and enter the lesser of this
the return form to ensure you are using the return which
amount or $100.
corresponds with the reporting period for which you are
filing. If you have misplaced the required return, contact
Line 9 – Net Admissions Tax Due. Subtract line 8 from
the Sales Tax Division for a replacement.
line 7 and enter the difference on this line 9.
Do not attach enclosures. Mail the completed and signed
Line 10 – Late Filing Charges. If the tax will be reported
return in the envelope provided. Do not staple the check or
or paid after the due date, compute and add penalty and
other attachments to the return.
interest as follows:
Signature required. The person completing the return on
A) Penalty – Multiply the amount on line 9 by 10%
behalf of the taxpayer must sign and date the form at the
and enter the greater of this amount or $15.
bottom. A printed name is also required. If the taxpayer is
not a natural person, the title of the officer or agent
B) Interest - Interest accrues only in whole-month
completing the form on behalf of the taxpayer must also be
increments from the due date. Multiply the amount
printed on the form. Forms without a signature may be
listed on line 17 by 1% and multiply this result by
returned and may not be considered timely filed.
the number of months the tax remained unpaid.
Line 11 – Total Penalty and Interest. Add line 10A to line
Specific Instructions
10B and enter the total on this line 11.
Line 1 – Gross Receipts from Admissions. Enter the
Line 12 – Amount Due. Add line 11 to line 9 and enter the
total amount of receipts from sales of admissions as
total on this line 12. This is the total due. Make check
defined, both taxable and non-taxable, for the reporting
payable for this amount to the City of Westminster.
period covered.
Signature – After reviewing the form for accuracy, sign
Line 2 – Deductions. Enter the amounts, if any, of exempt
and date the form. Print your name and title below your
sales as follows:
signature.
A) Enter the total amount of sales billed directly to
and paid directly by the funds of qualifying
governmental,
religious,
and
charitable
organizations. See Tax Compliance Guide topic
307 for additional information.
Department of Finance
B) Enter the amount of admissions tax, if any,
Sales Tax Division
included in the amounts reported on line 1.
Phone: (303) 658-2065
Fax: (303) 706-3923
C) Enter other exempt sales not covered above.

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