Entertainment tax

The following amusements organised in the city of Jena are subject to amusement tax:

• The paid use of gaming, skill and entertainment machines in arcades and similar enterprises within the meaning of § 33i of the Trade, Commerce and Industry Regulation Act (Gewerbeordnung), as well as in other places of installation, such as restaurants, club rooms, canteens, accommodation establishments, etc., which are open to the public;
• the gambling of money or material assets in gambling clubs, casinos and similar establishments;
• the provision of film booths or display apparatus for the screening of sex and pornographic films;
• sex and erotic fairs

The commissioning and change of the number of installed film booths, show machines (informal) and taxable gaming machines must be reported in writing to the municipal tax team within one week.

Those setting up gaming machines with the possibility of winning must submit a tax return on an officially prescribed form by the 15th day after the end of each calendar quarter and pay the amusement tax they have calculated themselves.

The settlement of events that have taken place must be made in writing (informally) by the 10th calendar day of the following month, providing the information required by the statutes.

• Initial registration/notification of change for gaming, amusement and entertainment machines (downloads)
• Amusement tax declaration/registration for gaming machines with the possibility of profit (downloads)
• Investment form for the tax declaration (downloads)

• Statutes on the levying of the entertainment tax ( local law) -> downloads