Do I have to make a separate charge for the admissions and amusement tax?

No. The local admissions and amusement tax is a gross receipts tax imposed solely upon the person receiving the taxable receipts. The 30 percent state admissions and amusement tax on electronic bingo and electronic tip jars is imposed on the net proceeds. In either case, unlike the sales and use tax, there is no requirement to make a separate charge for the admissions and amusement tax. You must, however, report the net proceeds and state admissions and amusement tax due on electronic bingo and electronic tip jars separately on your admissions and amusement tax return.