Is there an admissions tax due on excursion boat entrance fees?
No. See Technical Advice Memorandum #95-2. Fees paid for sight-seeing tours conducted by carriage, bus, helicopter, airplane, trolley, boat, and other similar modes are not subject to the admissions tax imposed under code section 12-21-2420. It should be noted that the admissions tax applies to charges for admission to a carriage, bus, trolley, etc., when admission to the vehicle is for entertainment, dancing, or drinking in a social environment, and not solely for sight-seeing.
