Admission tax refers to a tax levied on the consideration paid for the privilege of admission to places of amusement or athletic events and the privilege of use of amusement devices. It is imposed on the issuance, purchase, sale or use of tickets for the events of amusement. Admission Taxes do not include taxes which are of a general nature, and applicability, including business income, gross receipts or sales taxes. The qualifying fee or admission tax is paid upon qualifying, and is to be paid but once.
In Connecticut Theater Foundation, Inc. v. Brown, 179 Conn. 672, 675 (Conn. 1980), the court held that the admissions tax is a transaction tax. The taxable event is the admission charge to the patron. At that point the tax is imposed on the person making the charge, giving that person the right of reimbursement from the purchaser. [Connecticut Theater Foundation, Inc. v. Brown, 179 Conn. 672, 675 (Conn. 1980)].