N.Y. Comp. Codes R. & Regs. tit. 20 § 527.12

Current through Register Vol. 46, No. 50, December 11, 2024

Section 527.12 - Roof garden and cabaret charges

Tax Law, § 1105(f)(3)

(a)Imposition.

A tax is imposed on the amount paid as charges of a roof garden, cabaret or other similar place in the State.

Example 1:

A restaurant holds a dinner theater once a month and charges its patrons separately for the dinner and the play. However, only those patrons who purchased meals are permitted to view the play. The total charge made by the restaurant for the dinner theater is taxable as an amount paid to a roof garden, cabaret or similar place.

Example 2:

A hotel provides an orchestra and dance floor surrounded by tables, and serves refreshments to its patrons during the dancing hours. No separate charge is made for dancing. This is a public performance where all charges for refreshments are taxable.

Example 3:

A hotel gives a New Year's Eve party in its dining room, for which a charge of $25 per person is made to anyone desiring to attend. A dinner is served and entertainment in the form of music is furnished. Patrons are permitted to dance. The charge of $25 is subject to tax.

(b)Definitions.

As used in this section, the following terms shall mean:

(1)Charge of a roof garden, cabaret or other similar place. Any charge made for admission, cover minimum, music or entertainment, refreshment, food and drink, service or merchandise at a roof garden, cabaret or other similar place.

Example:

A charge by a photographer at a cabaret for pictures taken at a table is subject to tax.

(2)Roof garden, cabaret or similar place.

(i) Any roof garden, cabaret or similar place which furnishes a public performance for profit.

(ii) Any room in a hotel, restaurant, hall or other place where music and dancing privileges or any entertainment, are afforded the patrons in connection with the serving or selling of food, refreshment or merchandise.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 527.12