Form B-205 "Amusement Gross Receipts Tax Return" - North Carolina

What Is Form B-205?

This is a legal form that was released by the North Carolina Department of Revenue - a government authority operating within North Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2011;
  • The latest edition provided by the North Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form B-205 by clicking the link below or browse more documents and templates provided by the North Carolina Department of Revenue.

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Download Form B-205 "Amusement Gross Receipts Tax Return" - North Carolina

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B-205
Amusement Gross Receipts Tax Return
Web
North Carolina Department of Revenue
12-11
DOR Use Only
Application
Beginning
Ending
for Period
(MM-DD-YY)
(MM-DD-YY)
Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
FEIN or SSN
Trade Name
Mailing Address
NCDOR ID/Account ID
City
State
Zip Code
Name of Contact Person
State of Domicile
Fill in circle if applicable:
Amended Return
Phone Number
Fax Number
No Transactions
If your business is seasonal, please fill in the applicable circles for the months of operation.
(Does not apply for those reporting gross receipts for motion pictures only)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Part 1.
Computation of Amusments Tax
,
,
.
00
1.
Gross Receipts from Amusements (From Part 2, Total)
1.
,
,
.
00
2.
Gross Receipts from Reselling Admission Tickets on the Internet
2.
,
,
.
3.
Total Gross Receipts from Amusements and Reselling
00
3.
Admission Tickets on the Internet
Add Lines 1 and 2
,
,
.
4.
Tax on Amusement and Reselling Admission Tickets on the Internet
00
4.
Multiply Line 3 by 3%
,
,
.
00
5.
5.
Gross Receipts from Motion Picture Shows (From Part 3, Total)
,
,
.
6.
Tax on Motion Picture Shows
00
6.
Multiply Line 5 by 1%
,
,
.
7.
Total Tax Due
00
7.
Add Lines 4 and 6
,
,
.
8.
Penalty
00
(10% for late payment) (5% per month, maximum 25%, for late filing)
8.
Multiply Line 7 by rate above if return with full payment is not timely filed.
,
,
.
9.
Interest
(See the Department’s website, www.dornc.com, for current interest rate.)
00
9.
Multiply Line 7 by applicable rate if return with full payment is not timely filed.
,
,
.
10.
Total Payment Due
00
10.
Add Lines 7 through 9
Signature:
Title:
Date:
I certify that, to the best of my knowledge, this return is accurate and complete.
This return is used to report the gross receipts earned from any form of amusements for which an admission is charged, including
motion picture shows. If the event includes both a motion picture show and another form of amusements, all gross receipts for
that event are taxable at the 3% rate. In addition, this return is used to report the gross admissions receipts of a person who is
engaged in the business of reselling an admission ticket on the internet.
Returns are due by the 10th day after the end of each month and cover the gross receipts received during the previous month.
Mail this form with your check or money order in U.S. currency from a domestic bank to:
N.C. Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0110
B-205
Amusement Gross Receipts Tax Return
Web
North Carolina Department of Revenue
12-11
DOR Use Only
Application
Beginning
Ending
for Period
(MM-DD-YY)
(MM-DD-YY)
Legal Name (First 35 Characters) (USE CAPITAL LETTERS FOR YOUR NAME AND ADDRESS)
FEIN or SSN
Trade Name
Mailing Address
NCDOR ID/Account ID
City
State
Zip Code
Name of Contact Person
State of Domicile
Fill in circle if applicable:
Amended Return
Phone Number
Fax Number
No Transactions
If your business is seasonal, please fill in the applicable circles for the months of operation.
(Does not apply for those reporting gross receipts for motion pictures only)
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Part 1.
Computation of Amusments Tax
,
,
.
00
1.
Gross Receipts from Amusements (From Part 2, Total)
1.
,
,
.
00
2.
Gross Receipts from Reselling Admission Tickets on the Internet
2.
,
,
.
3.
Total Gross Receipts from Amusements and Reselling
00
3.
Admission Tickets on the Internet
Add Lines 1 and 2
,
,
.
4.
Tax on Amusement and Reselling Admission Tickets on the Internet
00
4.
Multiply Line 3 by 3%
,
,
.
00
5.
5.
Gross Receipts from Motion Picture Shows (From Part 3, Total)
,
,
.
6.
Tax on Motion Picture Shows
00
6.
Multiply Line 5 by 1%
,
,
.
7.
Total Tax Due
00
7.
Add Lines 4 and 6
,
,
.
8.
Penalty
00
(10% for late payment) (5% per month, maximum 25%, for late filing)
8.
Multiply Line 7 by rate above if return with full payment is not timely filed.
,
,
.
9.
Interest
(See the Department’s website, www.dornc.com, for current interest rate.)
00
9.
Multiply Line 7 by applicable rate if return with full payment is not timely filed.
,
,
.
10.
Total Payment Due
00
10.
Add Lines 7 through 9
Signature:
Title:
Date:
I certify that, to the best of my knowledge, this return is accurate and complete.
This return is used to report the gross receipts earned from any form of amusements for which an admission is charged, including
motion picture shows. If the event includes both a motion picture show and another form of amusements, all gross receipts for
that event are taxable at the 3% rate. In addition, this return is used to report the gross admissions receipts of a person who is
engaged in the business of reselling an admission ticket on the internet.
Returns are due by the 10th day after the end of each month and cover the gross receipts received during the previous month.
Mail this form with your check or money order in U.S. currency from a domestic bank to:
N.C. Department of Revenue, PO Box 25000, Raleigh, North Carolina 27640-0110
Page 2
B-205
Legal Name
NCDOR ID
Web
12-11
Part 2.
Detailed Listing of Multiple Events Held in One Facility (Amusements Other Than Motion Picture Shows)
Date of
Gross Receipts
FEIN or SSN
Address Where
Performance
From Admission
Name of Promotion
of Promotion
Amusements Was Held
(If traveling engagement)
Charges
Total Receipts
(Add the gross receipts and enter
the sum here and on Part 1, Line 1)
Part 3.
Detailed Listing of Multiple Events Held in One Facility (Motion Picture Shows)
Date of
Gross Receipts
FEIN or SSN
Address Where
Performance
From Admission
Name of Promotion
of Promotion
Motion Picture Show Was Held
(If traveling engagement)
Charges
Total Receipts
(Add the gross receipts and enter
the sum here and on Part 1, Line 5)
Page of 2