Admissions & Amusement
Tax Bulletin 1-01

Ocean City Increases Admissions & Amusement Tax

The Mayor and the City Council of Ocean City adopted a resolution to increase the Admissions and Amusement tax within the corporate limits of Ocean City. The admissions and amusement tax rate will be increased from 2% to 3% of gross receipts subject to admissions and amusement tax.

The admissions and amusement tax imposed on reduced or free admission will remain the same:

• 5 cents, if the charge for any other admission is 50 cents or less.
• 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1.00.
• 15 cents, if the charge for any other admission is more than $1.00.

The increased rates for Admissions and Amusement Tax are effective August 1, 2000.