DRS: Ruling 89-36, Cabaret Tax

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-36

Cabaret Tax


Generally, the incidence of the cabaret tax is charging for admissions or refreshment at a cabaret furnishing music, dancing privileges or any other entertainment. A cabaret is a place where alcoholic beverages are served or sold.

The definition of "cabaret or other similar place"; Conn. Gen. Stat. 12-540(4); excludes places where mechanical music alone or the music of a single performer alone is afforded to patrons.

Comedians, magicians and hypnotists, in the Department's view, constitute "other entertainment"; Conn. Gen. Stat. 12-540(4) and 12-542.

The Department also views disc jockeys as constituting "other entertainment." Where a disc jockey is hired, mechanical music alone is not being afforded to patrons. Disc jockeys are not musicians, so the music of a single performer alone is not being afforded to patrons.

LEGAL DIVISION

August 1, 1989