Form SM-100 "Sports and Entertainment Facility Tax - Millville District - Worksheet" - New Jersey

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Download Form SM-100 "Sports and Entertainment Facility Tax - Millville District - Worksheet" - New Jersey

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State of New Jersey
SM-100
Sports and Entertainment Facility Tax – Millville District - Worksheet
For the Calendar Quarter Ending __________________
th
In accordance with P.L. 2007, C. 30, this return is due on the twentieth (20
) day of the month following the reporting quarter for which
tax is due
This return must be filed in addition to the sales and use tax return (ST-50/51 or UZ-50)
.
a. Receipts from sales, leases or rentals of tangible personal property.
00
b. Receipts from sales of prepared food and drink by restaurants, taverns, and other similar
establishments, including mobile vendors and other sellers of prepared food for
00
consumption on or off premises or by caterers but not including vending machine sales.
Gross
1.
Receipts
c. Receipts from admissions, cover charges, entertainment charges or other similar charges.
00
d. Receipts from rentals of a room or rooms in a hotel or motel or similar facility.
00
e. TOTAL GROSS RECEIPTS
(
)
Sum of Lines 1a through 1d
00
a. Receipts from sales, leases or rentals of tangible personal property specifically exempt
00
from sales tax. (e.g. clothing).
b. Receipts from exempt admissions (where individual admission charge is $.75 or less and
charges to a patron for admission to or use of facilities for sporting activities where patron
was a participant).
00
Allowable
c. Receipts from exempt occupancies (90 consecutive days or where charge was less than
Deductions
2.
$2.00 per day).
00
d.
Sales covered by Exemption Certificates (e.g. ST-3, ST-4, ST-5, UZ-5-SB).
00
e.
Returned Goods
00
TOTAL ALLOWABLE DEDUCTIONS
f.
)
(Sum of Lines 2a through 2e
00
3.
Taxable Receipts
(
)
Line 1e minus Line 2f
00
4.
Tax Rate
.02
5.
Calculated Tax Due
(Line 3 multiplied by Line 4)
Tax
6.
Tax Collected (
)
Enter amount of tax collected during return period
Calculation
7.
Total Tax Due (
The greater of Line 5 or Line 6)
8.
Total Payments and Credits
9.
Quarterly Tax Due
(
Line 7 minus Line 8)
10. Penalty and Interest
11. Total Amount Due
(
)
Line 9 plus Line 10
Do not submit this paper to the New Jersey Division of Taxation. Form SM-100
is to be completed online only.
State of New Jersey
SM-100
Sports and Entertainment Facility Tax – Millville District - Worksheet
For the Calendar Quarter Ending __________________
th
In accordance with P.L. 2007, C. 30, this return is due on the twentieth (20
) day of the month following the reporting quarter for which
tax is due
This return must be filed in addition to the sales and use tax return (ST-50/51 or UZ-50)
.
a. Receipts from sales, leases or rentals of tangible personal property.
00
b. Receipts from sales of prepared food and drink by restaurants, taverns, and other similar
establishments, including mobile vendors and other sellers of prepared food for
00
consumption on or off premises or by caterers but not including vending machine sales.
Gross
1.
Receipts
c. Receipts from admissions, cover charges, entertainment charges or other similar charges.
00
d. Receipts from rentals of a room or rooms in a hotel or motel or similar facility.
00
e. TOTAL GROSS RECEIPTS
(
)
Sum of Lines 1a through 1d
00
a. Receipts from sales, leases or rentals of tangible personal property specifically exempt
00
from sales tax. (e.g. clothing).
b. Receipts from exempt admissions (where individual admission charge is $.75 or less and
charges to a patron for admission to or use of facilities for sporting activities where patron
was a participant).
00
Allowable
c. Receipts from exempt occupancies (90 consecutive days or where charge was less than
Deductions
2.
$2.00 per day).
00
d.
Sales covered by Exemption Certificates (e.g. ST-3, ST-4, ST-5, UZ-5-SB).
00
e.
Returned Goods
00
TOTAL ALLOWABLE DEDUCTIONS
f.
)
(Sum of Lines 2a through 2e
00
3.
Taxable Receipts
(
)
Line 1e minus Line 2f
00
4.
Tax Rate
.02
5.
Calculated Tax Due
(Line 3 multiplied by Line 4)
Tax
6.
Tax Collected (
)
Enter amount of tax collected during return period
Calculation
7.
Total Tax Due (
The greater of Line 5 or Line 6)
8.
Total Payments and Credits
9.
Quarterly Tax Due
(
Line 7 minus Line 8)
10. Penalty and Interest
11. Total Amount Due
(
)
Line 9 plus Line 10
Do not submit this paper to the New Jersey Division of Taxation. Form SM-100
is to be completed online only.