Amusement Tax / Entertainment Tax Discussion Points

Some info about the City of St. Louis amusement tax (also called the entertainment tax or the ticket tax), the 5% gross receipts tax on sporting event ticket revenues:

Mayor Slay's Take

License Collector Greg Daly's View

Comptroller Green's Statement about FY05 finances - revenues down due to NHL strike

BOA President Jim Shrewsbury's Commentary

Board Bill #150, exempting pro boxing from the tax (Approved by Board of Aldermen on July 15th 2005 by a 19-4 vote).

Ordinance 65669 (2002), which exempted the St. Louis Cardinals from the tax as part of the new stadium financing package.

Ordinance 62515 (1992), which exempted most arts and music organizations and events from the tax.

Chapter 8.08, City of St. Louis Revised Code, the complete current law regarding the tax.

Supposedly, the St. Louis Rams are also exempt as part of the deal to get them to locate here, but I couldn't locate the relevant provisions in City law, if that is the case.

The FY06 City budget overview has a brief discussion of the tax on p. 35.