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Amusement Tax
About the Tax
Upper Merion Township imposes an amusement tax upon the sale of admission to or on the privilege of attending or engaging in amusements. The rate is 10% of admission sales or established price by any producer of such an event.

Every producer of an amusement event shall file an application for a permanent (annual) or temporary amusement license. The permanent (annual) license is effective for the calendar year designated for a fee of $150, and the temporary license is effective for 60 days for a fee of $75.

Filing Returns
In addition to the license the producer must file an Amusement Tax License Permit as follows:
  • Amusement Tax Permanent (Annual): The tax return is due by the 10th of each month following the previous month’s activities.
  • Amusement Tax Temporary: The tax return with full remittance is due upon conclusion of the event.

The tax rate for both is 10% of gross collections.

License Applications and Tax Returns