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.
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.