The mailing was returned to the Department on May 15, 1988, unclaimed.

Taxable admissions include tickets to a concert, dance, fun night, play or sporting event. There is no case law on this point nor has this office addressed any similar inquiry. As far as collection of the tax is concerned, a city is prohibited from collecting it. Enforcement at 785-296-6124 for the current pay-off amount.

The mailing was returned to the Department on May 15, 1988, unclaimed. Controller's Office, Accounting Section, telephone number 785532-6202. Teacher or student banquets Receipts are exempt if the banquet is held at an outside restaurant which charges the tax.