An entertainment tax is a levy on admission to entertainment venues and events, such as concerts, sporting events, theatres, and cinemas. While historically more common, entertainment taxes are now relatively rare in Canada. Where they exist, they typically apply as a percentage of ticket prices, collected by venues and remitted to government. Arguments for entertainment taxes include generating revenue from discretionary spending and having visitors contribute to local services they use. Arguments against note that they burden local arts and entertainment industries, may drive events to other jurisdictions, and add complexity for venues. Most municipalities that once levied entertainment taxes have eliminated them, though some continue in various forms. The broader shift away from entertainment taxes reflects competition for events and recognition that vibrant entertainment sectors benefit communities economically.