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Ruling 89-36

Cabaret Tax


Generally, the incidence of the cabaret tax is charging for admissions or refreshment at a cabaret furnishing music, dancing privileges or any other entertainment. A cabaret is a place where alcoholic beverages are served or sold.

The definition of "cabaret or other similar place"; Conn. Gen. Stat. §12-540(4); excludes places where mechanical music alone or the music of a single performer alone is afforded to patrons.

Comedians, magicians and hypnotists, in the Department's view, constitute "other entertainment"; Conn. Gen. Stat. §§ 12-540(4) and 12-542.

The Department also views disc jockeys as constituting "other entertainment." Where a disc jockey is hired, mechanical music alone is not being afforded to patrons. Disc jockeys are not musicians, so the music of a single performer alone is not being afforded to patrons.

LEGAL DIVISION

August 1, 1989