Difference between revisions of "Nightclub and Discotheque"
From Excise Manual Thailand
(→General Knowledge of Nightclub and Discotheque) |
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* Customers participate with the place's activities such as dancing, DJ, live music etc. | * Customers participate with the place's activities such as dancing, DJ, live music etc. | ||
* Playing music | * Playing music | ||
| − | * Disco light and sound equipments are in the place | + | * Disco light and sound equipments are in the place. |
| − | * Meal and alcohol drinks are available | + | * Meal and alcohol drinks are available. |
'''Pub''' | '''Pub''' | ||
| − | * Customers aim for hanging out with friends | + | * Customers aim for hanging out with friends. |
| − | * Customers come together with their friends | + | * Customers come together with their friends. |
* Customers seek for entertainment and relaxation together such as enjoying music, karaoke, watching live sports on TV. | * Customers seek for entertainment and relaxation together such as enjoying music, karaoke, watching live sports on TV. | ||
* Meal and alcohol drinks are available | * Meal and alcohol drinks are available | ||
| Line 19: | Line 19: | ||
'''Bar''' | '''Bar''' | ||
| − | * | + | * Customers aim for meeting new people. |
| − | * | + | * Customers often come alone |
| − | * | + | * has bartender service |
| − | * | + | * No bargirl |
| − | * | + | * Alcohol drinks are available for sale. Customers often order glass of liquors such as cocktail |
| − | * | + | * has snack for sale. |
'''Cocktail lounge''' | '''Cocktail lounge''' | ||
| − | * | + | * has stage show |
| − | * | + | * has snack for sale. |
| − | * | + | * has bargirls |
| − | * | + | * Alcohol drinks are available for sale. Customers often order bottle liquors. |
==Nightclub and Discotheque Service Properties== | ==Nightclub and Discotheque Service Properties== | ||
Revision as of 07:18, 28 May 2020
Contents
General Knowledge of Nightclub and Discotheque
Nightclub, discotheque, pub, bar, cocktail lounge including places that provide food and alcoholic beverages and arrange for music show or other shows for entertainment and close after 24.00 a.m.
The Excise Department defines the meaning of nightclub, discotheque, pub, bar, and cocktail lounge as the following:
Nightclub, discotheque
- Customers participate with the place's activities such as dancing, DJ, live music etc.
- Playing music
- Disco light and sound equipments are in the place.
- Meal and alcohol drinks are available.
Pub
- Customers aim for hanging out with friends.
- Customers come together with their friends.
- Customers seek for entertainment and relaxation together such as enjoying music, karaoke, watching live sports on TV.
- Meal and alcohol drinks are available
- Alcohol drinks often sell as bottle.
Bar
- Customers aim for meeting new people.
- Customers often come alone
- has bartender service
- No bargirl
- Alcohol drinks are available for sale. Customers often order glass of liquors such as cocktail
- has snack for sale.
Cocktail lounge
- has stage show
- has snack for sale.
- has bargirls
- Alcohol drinks are available for sale. Customers often order bottle liquors.
Nightclub and Discotheque Service Properties
| No. | Property | Description |
| 1 | Business name | Registered business name of the nightclub and discotheque service. |
| 2 | License pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509 | Specified whether the business has a license pursuant to Section 3 (4) of the Entertainment Spot Act B.E. 2509 |
| 3 | Food, alcohol or other beverages sold or served or not | Whether the business sells or serves food, alcohol or other beverages or not. |
| 4 | Providing musical performance, audio playback or performing any other means of entertainment or not | Whether the business provides musical performance, audio playback or performing any other means of entertainment or not. |
| 5 | Allowing dancing or organize dancing on stage or dancing around the dining table or not | Whether the business allows dancing or organize dancing on stage or dancing around the dining table or not. |
| 6 | Business income | Incomes of business providing food and drink and with live music or audio equipment or other performance for entertaining purpose. |
Excise Tax Rate for Nightclub and Discotheque
| Categories | List of Particulars | Excise Rates | ||
|---|---|---|---|---|
| Percentage Per Value | Per Volume | |||
| Unit | Per Unit -Baht | |||
| 17.01 | ไนต์คลับ ดิสโกเธค ผับ บาร์ ค็อกเทลเลาจน์โดยให้หมายความรวมถึงสถานที่ที่จำหน่ายอาหารและเครื่องดื่มที่มีแอลกอฮอล์ โดยจัดให้มีการแสดงดนตรีหรือการแสดงอื่นใดเพื่อการบันเทิง ซึ่งปิดทำการหลังเวลา 24.00 นาฬิกา | |||
| (1) Incomes of business providing food and drink and with live music or audio equipment or other performance for entertaining purpose | 10 | Square meters | 0 | |
| (2) รายรับของสถานที่สำหรับดื่มกินและจัดให้มีการแสดงดนตรีหรือการแสดงอื่นใดเพื่อการบันเทิง ตามหลักเกณฑ์ วิธีการ และเงื่อนไขที่อธิบดีประกาศกำหนด | 10 | Square meters | 0 | |
| (3) Other income | 10 | Square meters | 0 | |
Excise Tax Rate Search System for Nightclub and Discotheque
Nightclub and Discotheque Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.
