Admissions Tax

What is an admissions tax?

An admissions tax is a charge added to the ticket price paid on movie theater tickets whether paid at the box office or through a ticket subscription or membership.

The admissions tax was created as per Ordinance M-4478, which was adopted as part of the 2025/26 biennium budget by City Council in December 2024. It will be effective as of Jan. 1, 2025.

What will the admissions tax be used for?

The tax proceeds will support increased cultural opportunities in Vancouver and the capital and operating costs of the City’s arts and cultural facilities, such as the arts hub. 

Tax rate

The admissions tax rate is 0.05 (5%) and is applied to the full admission charge, which includes the total sum paid, whether paid per motion picture exhibition or through a subscription service.

Collecting the tax

The admissions tax applies to attendees at the time of admission. Any individual or entity receiving payment for an admission charge subject to this tax must collect the corresponding tax amount from the person making the payment at the time of the transaction.

The collected tax must be remitted to the City at the time of tax filing. The organization remains liable for the tax, regardless of whether the tax is collected from the attendee.

Filing Admissions Tax

The admissions tax must be remitted to the City monthly. The Multi-Purpose Tax Return must accompany your remittance.

Exemption from Admissions Tax

• Any theater or venue showing motion pictures with fewer than two screens.
• Any activities produced by an elementary or secondary school.
• Any activity or performance sponsored or produced by a non-profit organization furnishing evidence of tax-exempt status under the Internal Revenue Code.

For additional information on the admissions tax, please see Vancouver Municipal Code (VMC) Chapter 5.90, or contact the Finance Department at 360-487-8447, option 3.