The entertainment tax is levied as a flat-rate tax or on the fee or user costs.

Flat-rate tax according to event area and per event day
per 10 m² of event space or part thereof

• Dance events: 2.75 euros
• Striptease performances and performances of a similar nature: 4.50 euros
• Gambling clubs, casinos and similar establishments: 10 euros
• Sex and erotic fairs: 4.50 euros
• Screening of films in cinemas, film and video booths, if no fee is charged: 3.25 euros

Events of this type must be declared in writing by the 15th day after the end of the event month - also by e-mail to  steueramtbonnde. Different deadlines may be agreed in individual cases.
The declaration must contain the following information:

• Name and address of the organizer
• Date of the event
• Venue of the event
• Number of square meters of the event area

The event area includes all rooms intended for the event and the participants, including the bar room, the tiers, boxes or walkways, but excluding the kitchen, toilets and similar ancillary rooms. The same applies to outdoor events.

Flat-rate tax for machines without the possibility of winning
For machines without the possibility of winning, a flat-rate tax is levied according to the number of units. The differentiating criterion is whether the machine is set up in a gaming hall or in other locations (e.g. pubs and restaurants, inns, accommodation establishments, club rooms or canteens).
The tax rates are as follows per machine and month

• 50 euros in gaming arcades
• in other locations 28 euros
• 30 euros for PCs in gaming arcades

The first installation of a machine must be reported to the Cashier's and Tax Office of the City of Bonn in text form - also by email to  steueramtbonnde - before it is installed, and any changes to the type and number of machines at an installation location must be reported by the 15th of the following calendar month.

Taxation according to user expenditure for machines with the possibility of winning
From 01.01.2024, the amusement tax for the use of machines with the possibility of winning cash or non-cash prizes will be 20% of the takings (tax rate of 18% in the period 01.07.2015 to 31.12.2023). The gaming result is calculated from the electronically counted cash register plus tube or bill dispenser withdrawals (so-called shortfall), minus tube or bill dispenser refills, counterfeit money, test money and missing money.

The takings must be declared by the 15th day after the end of a calendar quarter (April 15, July 15, October 15, January 15) on the officially prescribed form (see forms and links).

Taxation based on fees for screenings of pornographic and similar films or images
In the case of film events for the showing of films in cinemas, film and video booths, the tax is 27% of the remuneration, in the case of cinemas less the extras contained therein, but up to a maximum of half of the remuneration to be paid for attending the film screening.

The entertainment tax must be registered by the 15th day after the end of the month of the event on the official form provided for this purpose (see forms and links) and paid to the City Treasury of the City of Bonn by the 20th day after the end of the month of the event.

Entertainment tax for the targeted provision of the opportunity for sexual entertainment and the offering of sexual acts in return for payment

Flat-rate tax per event area and per event day
For the targeted provision of the opportunity for sexual entertainment in bars, saunas, nudist and swingers clubs and similar establishments

• 4.00 euros per 10 m² or part thereof

The events must be notified in writing to the City of Bonn's Cashier's and Tax Office no later than 3 working days before they begin, stating the square meter area. In the case of unprepared and unforeseeable events, this must be done at the latest on the working day following the event.

Flat-rate tax by event day
For the offering of sexual acts for payment in bars, saunas, nudist/swinger clubs, brothels, accommodation establishments, private residences, caravans and motor vehicles or at other locations, the tax is EUR 6.00 per event day for each person engaging in prostitution, irrespective of the actual time spent and the number of sexual acts.

The flat-rate tax for the individual event days must be registered on the officially prescribed form by the 15th day after the end of an event month (see forms and links) and paid to the Bonn City Treasury by the 20th day after the end of the event month.