Admissions & Amusement
Tax Bulletin 2-01

Worcester County Increases Admissions and Amusement Tax for Worcester County Area

The County Commissioners of Worcester County adopted a resolution to increase the admissions and amusement tax within the county area of Worcester County, outside of any municipality. 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 5, 2000.