Entertainment tax
Service description
As a rule, amusement tax is levied for the operation of gaming, skill, show and other entertainment devices, including devices for gambling money and objects as well as music machines in amusement arcades and similar businesses as well as in restaurants and pubs and other places open to the public in the municipal area.
Legal basis
The authorization of the municipalities to levy amusement tax is based on the state law on the authorization of municipalities to levy amusement tax, the municipal code (GemO), the municipal tax law (KAG) and the local amusement tax statutes.
The amusement tax rates are set out in the amusement tax statutes. The amusement tax is determined by written notice and is due on the dates specified in the notice.
The current amusement tax statutes of the pilgrimage town of Kevelaer are available for download.
Further information
For devices and equipment in amusement arcades and similar businesses and in restaurants and pubs as well as in other places open to the public with or without the possibility of winning, maximum tax rates apply per device or equipment and calendar month or part thereof. The maximum tax rates are set out in an annex to the state law on the authorization of municipalities to levy dog tax and amusement tax.