Artists engaged directly by the organizer
Monday, 04 July 2005
“What of the new taxes on shows allocated to CNV or ASTP, whether or not the shows have ticket offices? My understanding is that if the organizer also employs one or more artists (and therefore is the producer) for a show performed in his theatre, he is not liable for taxes because there is no contract with an entertainment promoter”
Performances of dramatic, lyrical and choreographic shows or variety shows are liable for one of the two taxes if :
- admission is charged (ticket office);
- or failing that, its performing rights are transferred or licensed.
On the other hand, if there is no ticket office and no contract transferring the royalty rights (the artists are employed directly by the organizer), the tax is not due.
