The Amusement Tax is levied on the admission prices to places of amusement, entertainment, and recreation. The Amusement Tax is considered a tax on patrons, even though it is collected from the operators of the amusement.
Middletown Township and the Neshaminy School District levy an Amusement Tax at a combined rate of 10%, which is shared equally by both. The tax is levied on any business that offers entertainment within the township/school district. Taxable entities include but are not limited to: Amusement parks, golf courses, shows, sporting events, musical performances, circuses and/or any event with an admission charge or where entertainment is offered and no separate charge levied, on the total cost of food purchased.
Returns for this tax are due monthly on the prior month’s gross ticket sales and are due by the 10th day of the succeeding month.
Berkheimer Tax Administrator, the collector for this tax for both entities, may be reached at 610-363-7214 or 1-800-360-8989, or by email at BPT@hab-inc.com.