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TO: ALL COUNTY AUDITORS - Bulletin No. 149
FROM: Stanley J. Bowers, Tax Commissioner DATE: February 18, 1960
RE: Taxation of Personal Property Owned by Social and Country Clubs.
In the interest of uniformity it is necessary to establish certain definite procedures which are to be followed in classifying machinery and equipment, furniture and fixtures, and inventories for personal property tax purposes.All items of equipment and inventory can be considered as taxable when such items are used in the following manner.
Where a separate charge is made for services or the use of facilities such as a bar, restaurant, bowling alleys, etc. to either members or guests, the items used in connection with such facilities are taxable. Further, if green fees are charged for guests for the use of a golf course, all equipment used in connection therewith, such as lockers, mowers, etc., are taxable. By the same reasoning, if facilities are leased to outside persons for dancing, parties, etc., the lounge, lobby and other equipment used in connection therewith is taxable.
