Other Municipal Taxes

Simplified Entertainment Funding Tax

The purpose of the Entertainment Funding Tax is to provide a source of funding for the arts and culture in the City of Winnipeg.

The Entertainment Funding Tax applies to any venue hosting a performance with a ticket price of $5.00 or more for the following venues:

Entertainment facilities with a fixed seating capacity of 5,000 seats or larger; and

For-profit cinemas of all sizes

Amount of Tax:

Every person attending the above noted places of amusement must, for every attendance at that place of amusement to view an amusement, pay a tax in the amount of 10% of the admission price. The tax amount is added to the cost of the ticket.

Remittance of Tax:

Where a taxable place of amusement is continuously operated, the owner must, on or before the sixth day of a month, remit the tax that has been collected upon the admissions for the previous month. If the place of amusement is not continuously operated, the owner must, on or before the Thursday of the week following the amusement, remit the tax that has been collected upon admissions to the taxable place of amusement.

Remittances should be submitted to:

	The City of Winnipeg
	Assessment & Taxation Department
	Main Floor - 510 Main Street, (Administration Building)
	Winnipeg, Manitoba R3B 3M2

List of taxable venues:

MTS Centre

Canad Inn Stadium

Canwest Global Baseball Park

Movie Theatre Cinemas

Click on By-law Searches and search for: Link to Simplified Entertainment Funding By-law No. 125/2006.

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