ARE THE FEES PAID TO THE BOWLING LEAGUE SUBJECT TO THE TAX?
No. The bowling league does not own or control the facilities used by its members. Therefore, the fees paid to the league are not subject to the tax. J) A SWIM CLUB HAS INDOOR AND OUTDOOR POOLS FOR THE EXCLUSIVE USE OF ITS MEMBERS AND THEIR GUESTS. MEMBERS PAY A ONE-TIME INITIATION FEE AND AN ANNUAL MEMBERSHIP FEE. EACH TIME THE MEMBER USES THE FACILITY, HE OR SHE PAYS AN ADMISSION FEE, BUT ONE MUST BE A MEMBER OR A GUEST OF A MEMBER TO GAIN ADMISSION. THE FEE FOR A GUEST OF A MEMBER IS SIGNIFICANTLY HIGHER THAN THE FEE PAID BY THE MEMBER. WHICH, IF ANY, OF THESE FEES ARE SUBJECT TO THE TAX UNDER THE NEW LAW? The initiation fee and the annual membership fee are subject to the tax as they entitle the member to use the facility. The admission fee, including the guest fee, is considered a user fee and not a fee for membership to the club. This admission fee is not subject to the tax. K) A SKY DIVING CLUB CHARGES ITS MEMBERS ANNUAL MEMBERSHIP DUES TO BELONG. THE MEMBERS MEET ONCE A MONTH A
Related Questions
- Is a deposit paid under a standard land contract subject to Division 99 of the A New Tax System (Goods and Services Tax) Act 1999 ( he GST Act)?
- Is the interest paid by the post office toward the post office monthly income scheme (POMIS) subject to tax deducted at source (TDS)?
- How are Property Transfer Tax Fees paid for electronic submissions?
