W. Va. Code R. § 110-15-52

Current through Register Vol. XLI, No. 45, November 8, 2024

Section 110-15-52 - Amusement Services and Places of Amusement

52.1. All sales of tangible personal property, amusement services and other services rendered in the operation of a place of amusement or entertainment are subject to the consumers sales and service tax, such tax to be collected and remitted by the provider or operator of the place of amusement or entertainment. Such sales include, but are not limited to, receipts from hat-check services, video machines, sales of popcorn, candies, cold drinks, programs, souvenirs and novelties, as well as admission tickets.

52.2. Amusement services and places offering amusement services include, but are not limited to, the following:

52.2.1. Live or Recorded Performances, Whether by Individual Ticket or by Season Ticket:

ballet performances

circuses

ice skating shows

motion pictures

musical concerts

opera performances

outdoor theatres

theatres (movies and plays)

52.2.2. Exhibitions or Displays:

animal shows (contests, exhibitions)

antique shows

aquatic shows

arts and crafts, and art shows or fairs

auto shows

museums (displaying art objects, wax figures, antique autos, etc.)

zoos

52.2.3. Spectator Sports:

dragstrips and drag racing

horse shows (horse riding exhibitions)

motorcycle races

automobile races

rodeos

sporting events such as football, baseball, basketball, hockey, and soccer games

wrestling, boxing, or arm wrestling

52.2.4. Participatory Sports or Games:

athletic clubs

bowling games

court fees - tennis, racketball, handball, etc.

dart games

domino games

go-cart raceways

golf courses

health clubs or spas (admissions and memberships)

miniature golf courses

pool (billiards) games (by the game or by the hour)

skate board "tracks"

skating rinks (roller skating and ice skating)

swimming pools

water slides

physical fitness centers

52.2.5. Fairs or Carnivals:

amusement parks

carnivals

fairs

games of skill (at a circus, carnival, etc.)

shooting galleries or ranges

side shows

52.2.6. Others:

hot tub concessions

parties (such as New Year's Eve) sponsored by radio stations, hotels, etc., where the ticket price includes meal, setups, entertainment, party favors, etc.

rides for pleasure (in hot-air balloons, helicopters, trains, ships, boats, etc.) as opposed to regular transportation

tour trains and buses, whose primary purpose is to show tourists sights along a route as opposed to regular transportation

tours of tourist attractions such as boats, buildings, monuments and natural wonders such as caves and caverns

palm reading, fortune telling, and astrological chart preparation

cover charges for admission to night clubs, dance halls, discos, etc., providing dancing, music or other entertainment

closed circuit televised events

52.2.7. Country clubs and other private clubs and organizations that provide entertainment, recreation, sports, dining, or social facilities to members, but only to the extent charges are not considered "bona fide dues" as defined in Section 2 of these regulations. See the following Sections 52.5 and 52.5.1 for further clarification.

52.3. Nonamusement Services. - Activities which are primarily professional services or personal services are not taxable unless a separate charge is made for any taxable service provided. Services not subject to tax include, but are not limited to:

daycare services

tuition for educational summer camps

52.4. Nonprofit, charitable and religious organizations which sell amusement events, entertainment events, athletic events, lectures, etc., are making sales which may be exempt provided they qualify as "casual and occasional sales" as defined in Section 2 of these regulations. However, merely sponsoring an entertainment event will not make the sales exempt from tax. For example, if a local nonprofit organization sponsors a traveling circus which provides rides and other entertainment for one week, the sale of tickets to such rides and other events would be taxable. Likewise, the sale of food items and novelties at such an event also would be taxable.

52.5. The consumers sales and service tax applies to the receipts from the sale of admissions, by tickets or fixed-fee donations whether by a season subscription or by single ticket purchases, to places at which amusements, entertainment, sports events, seasonal and exhibition games or recreation are provided. The term "admissions" does not include bona fide dues paid solely for the privilege of maintaining membership in a club or other organization. "Bona fide dues," as defined in Section 2 of these regulations, mean only those amounts periodically paid by members which entitle such persons to continued membership in a club, other organization or association and shall not include any amounts paid for goods or specific services rendered to members by the club or other organization. In order to be exempt, bona fide dues must be separately identified and may not include any charge for services, tangible personal property or for any benefits provided to the members other than membership. The inclusion of such charges in membership dues may render the entire amount of such charge subject to tax.

52.5.1. For example, if persons paying a membership fee to a country club must also pay fees to use the facilities, such as golf courses, tennis courts and swimming pool, then the fee for membership would be bona fide dues and exempt from consumers sales and service tax. If payment of the membership fee entitles the member to utilize such facilities of the club, then the entire fee, is subject to consumers sales and service tax.

52.5.2. Fees paid on an annual basis entitling members of an organization, association or club to services such as the use of swimming pools, tennis courts and other services or facilities, are specifically excluded from the definition of "bona fide dues."

52.5.3. Initiation fees and stock purchased from an organization, association or club as a prerequisite for membership, are not subject to tax so long as they do not entitle members to use such services and facilities without charge.

52.6. Sales of tickets for activities sponsored by elementary and secondary schools located within this State are exempt from consumers sales and service tax. All other receipts from admissions to places of amusement or entertainment conducted by the State of West Virginia or any political subdivision, which are in competition with others, are taxable.

52.6.1. Sales of tickets or admissions to events or amusements by colleges and universities, public or private shall be taxable. This provision shall apply to sales of basketball, football, baseball, track or other tickets or admissions.

52.7. The person who has legal rights or ownership over or the legal right to provide, present, or offer an amusement, entertainment, or recreation that is rendered on a regular basis at a fixed location and for which admissions are sold, such as the owner of the wax figure displays at a wax museum, is classified as the provider or operator of a place of amusement or entertainment. Such an individual is also the person who has legal rights of ownership to an amusement, entertainment, or recreation that will not be rendered on a regular basis at a fixed location and for which amusement service admissions will be sold, such as the provider of a one-night live performance by a singer. A provider or operator of an amusement service may be, but is not always, the owner of the facility.

52.8. Purchases for use in the business of selling tangible personal property or dispensing a taxable service are subject to the consumers sales and service tax. For example, the purchase of a popcorn machine for use in business is taxable.

W. Va. Code R. § 110-15-52