Paul Pincus posted a question to the list about the above subject.  This tax
is valid and currently being implmented in the southeastern part of
Virginia.  It is a MUNICIPAL tax on admissions geered toward amusement parks
but the municipalities have started to enforce it on non-profit attractions.

Several of the museums in our area pay the tax.  The director and board see
it as a way to indicate cooperation with the area cities.  Indeed, we have
also used the tax as a development tool to encourage municipal Arts &
Humanities Commissions to support our operations.  Our main museum operation
is in Norfolk, Va but we have a site in Virginia Beach.  We pay the tax in
Virginia Beach and used this payment to encourage their A&H Commission to
fund a operating grant to the Virginia Beach Site.  This tact has worked for
4 years.

Ways to get around the tax include requesting a DONATION for admission.  A
suggested donation of $4. for adults and $2. for students nets about $3. for
adults and $1.50 for students.  Another way around the tax was implemented
by a museum in Newport News, Va. Five years ago, The Virginia Living Museum
requested and recieved a waver of this tax.  Bob Sullivan was the director
of the museum at that time.

Sincerely,





T.Patrick Brennan
Director of Historic Houses
The Chrysler Museum of Art
office (804) 664-6256
fax    (804) 441-2329
e-mail: [log in to unmask]
URL: http://www.whro.org:80/cl/cmhh/intro.html