FAQ
If you apply to get a temporary license-do you have to submit a monthly tax return? If so, is it only for the month of operation or for each month through December 31st?
- Annual & Temporary Licenses: Each seller, reseller, marketplace facilitator, or authorizes agent remitting admissions tax to the City of Cincinnati must submit the following:
- Submit Monthly Admissions Tax Return. A monthly admissions tax return, including supporting documentation, and payment is to be received by the City Treasurer by the twentieth day of the month, for the preceding month. For example, the monthly return and payment for January is required to be received by the City Treasurer no later than February 20th. If they payment is delinquent, a penalty of 10% and a late fee of 1% per month applies. Please note that a tax return is required even if no tax is due. Temporary license holders must file monthly tax return(s) only for months during the term of the license.
The $50 license fee is a one-time fee?
- The $50 license fee is a one-time fee, regardless of whether it's an annual or temporary license.
Does the Annual License expire one year from application (or effective date) or at the end of the calendar year (December 31st)?
- All annual licenses shall be for a period beginning upon the date they are issued through the following December 31st, and all temporary licenses shall be for the period specified.
Is a bond required for both license types (ie. annual or temporary)?
- A bond is required along with the initial license application. A minimum bond amount of $100.00 is due at the time of the application. The City Treasurer reserves the right to increase the bond amount due.