The amusement tax is a local tax. The object of the tax is the cost of using or attending certain facilities and events.

The following events held in the municipal area are subject to amusement tax:

• Dance events of a commercial nature,
• Beauty dances (e.g. burlesque) and performances of a similar nature,
• sporting events that are organized on a professional or commercial basis,
• commercial film screenings,
• the gambling of money or material assets in gambling clubs, casinos and similar establishments,
• the installation/operation of music, show, joke, game, skill or similar machines in amusement arcades and similar businesses as well as in restaurants or pubs, club rooms, canteens or similar rooms or in other places open to the public.

The tax does not apply to

• Charitable, ecclesiastical, non-profit events (non-profit status must be proven),
• Proms, provided that only pupils and their relatives attend the events,
• Events in which professional athletes participate alongside amateur athletes if they are recognized by the municipality as worthy of support, as well as soccer matches in which licensed players participate,
• circus events,
• film screenings at which films are shown that have been recognized as "valuable" or "particularly valuable" by the body designated by the state government,
• popular amusements of the type customary at fairs, funfairs, shooting festivals, church fairs and similar events,
• establishments that are already subject to the casino tax.

The tax is levied, for example, on ticket sales or as a flat-rate tax if the event is accessible without an admission ticket or other form of identification.