TAA

LET exemption for arenas with a seating capacity of more than 4,000

Available to:

Public or entertainment arenas, effective October 1, 2023.

Qualifying activity:

  • The arena has seating capacity of more than 4,000;
  • The arena is located on city-owned land;
  • The arena is located within a city with a population over 100,000; and 
  • Private entities were responsible for 100% of the cost of constructing improvements to the arenas, which were not reimbursed by the public owner. 

Reporting/documentation: