Are initiation fees to country clubs, tennis clubs, golf clubs, and similar facilities where membership dues are taxable subject to the admissions tax?
No, provided the initiation fee is a one-time (nonrecurring) charge paid as a prerequisite to joining a golf or similar club. An initiation fee should not allow a person to utilize the facilities of the club without the payment of a recurring charge (membership dues). In other words, a one-time charge that is a substitute for recurring membership dues is not an initiation fee.
Related Questions
- Are annual, quarterly, monthly, and other membership fees to country clubs, tennis clubs, golf clubs, and similar facilities subject to the admissions tax?
- Are initiation fees to country clubs, tennis clubs, golf clubs, and similar facilities where membership dues are taxable subject to the admissions tax?
- Do the SLOA dues/fees include membership in the golf club or allow access to the golf course?
