Does amusement income is subject to amusement tax and business tax which are both local taxes?

Yes, amusement income is typically subject to both amusement tax and business tax, as these are local taxes imposed by municipalities on revenues generated from amusement activities. The specific rates and regulations can vary by location, so it's important for businesses to check local tax laws to ensure compliance. These taxes are usually applied to activities such as ticket sales for events, attractions, and entertainment services.