Vergnügungssteuer: Anmeldung zur Vergnügungssteuer / Bremerhaven

The amusement tax is subject to:

1. the operation of music machines and of gaming and entertainment machines with and without the possibility of winning, as well as devices similar in nature, in amusement arcades, similar businesses, restaurants and pubs, canteens, club and similar rooms, as well as in other places open to the public. Devices such as pool billiards, table soccer and darts are exempt from taxation,
2. gambling out money or material assets in gambling clubs, casinos or similar establishments.

Tax rates:

Ad 1.

• Devices with the possibility of winning according to § 3 (1) VergnStG: 20 % of the revenue.
• Devices with the possibility of winning according to § 3 (2) No. 1 VergnStG: € 400 per device per month
• Devices with the possibility of winning according to § 3 (2) No. 2 VergnStG: € 100 per device per month
• Devices without the possibility of winning according to § 3 (3) No. 1a) VergnStG: € 60 per device per month
• Devices without the possibility of winning according to § 3 (3) No. 1b) VergnStG: € 20 per device per month
• Devices glorifying violence according to § 3 (3) No. 1c) VergnStG: € 307 per device per month
• Music machines according to § 3 (3) No. 2 VergnStG: € 15 per machine per month

Ad 2.

25 % of the gross receipts accruing to the organizer and 20 % of the admission fee

The tax is levied by the vending machine operator or the organizer and must be submitted by the 10th day after the end of the calendar month for the previous month on an officially prescribed form, stating the place of installation, registration number and machine number. Events according to § 1 number 2 must be reported on the following working day at the latest and the tax must be calculated by the organizer himself.