Simplified Entertainment Funding Tax
The purpose of the Entertainment Funding Tax is to provide a source of funding for the arts and culture in the City of Winnipeg.
The Entertainment Funding Tax applies to any venue hosting a performance with a ticket price of $5.00 or more for the following venues:
- Entertainment facilities with a fixed seating capacity of 5,000 seats or larger; and
- For-profit cinemas of all sizes
Amount of Tax:
Every person attending the above noted places of amusement must, for every attendance at that place of amusement to view an amusement, pay a tax in the amount of 10% of the admission price. The tax amount is added to the cost of the ticket.
Remittance of Tax:
Where a taxable place of amusement is continuously operated, the owner must, on or before the sixth day of a month, remit the tax that has been collected upon the admissions for the previous month. If the place of amusement is not continuously operated, the owner must, on or before the Thursday of the week following the amusement, remit the tax that has been collected upon admissions to the taxable place of amusement.
Remittances should be submitted to:
The City of Winnipeg
Assessment & Taxation Department
457 Main Street
Winnipeg, Manitoba R3B 1B5
List of taxable venues:
- Bell MTS Place
- Investors Group Field
- Shaw Park
- Movie Theatre Cinemas