Activities of amusement parks and theme parks (93.21.0.00)
Formalities according to the Services Directive
For taking-up and pursuit of a service the follwoing specific service-related formalities (authorisations and notifications) must always be obeyed:
If you want to start a standing trade, you must report this. You must also report the start of operation of a branch office or a dependent branch office, as well as the relocation of the business.
The following authorisations and notifications may be required:
If you wish to operate a catering business serving alcoholic beverages, you require a catering permit. The restaurant permit is issued both on a person-related and a room-related basis.
If you want to operate a catering trade requiring a permit for a special reason, you need a permit under catering law.
Formalities relating to the place of business
In addition to the requirements related to a specific service there are authorisations and/or notification obligations in other legal areas regarding the place of business which CANNOT be processed through the Point of Single Contact.
Requirements particularly in the areas of construction law, public road legislation, imission control law, water and waste law, listed building regulations and forest law should be taken into account.
If you want to use county, municipal or local thoroughfares of county, state or federal roads ("Ortsdurchfahrtsstraßen") not only for traffic purposes, but also for your own interests or commercial activities, you need a special use permit for this.
The construction and operation as well as the substantial modification of certain industrial plants, which may cause harmful effects on the environment, require a permit under immission control law. The types of facilities concerned are listed exhaustively in the Ordinance on Facilities Requiring a Permit (4. BImSchV).
An official permit is required for any impact on a water body that is not only of completely minor importance.
In Bavaria, the counties and independent cities are generally responsible for waste disposal. They offer information on waste disposal for citizens and businesses.
Protection of historical monuments; application for permission to carry out measures on historical monuments and archaeological sites
If you want to carry out measures on architectural or ground monuments or in the vicinity of such monuments, you will in many cases require permits in accordance with the Monument Protection Act (DSchG).
The public supply of households with drinking water is carried out by the municipalities or special-purpose associations (water supply companies).
Wastewater disposal is the responsibility of the municipalities and cities or municipal wastewater associations.
Formalities relating to the employment of workers
When hiring the first employee (450-euro employees, employees subject to social insurance contributions, trainees), you must apply for a company number from the company number service of the Federal Employment Agency. The company number is required, among other things, for the monthly settlements of social contributions.
If you are taking on employees for the first time, you must notify the statutory accident insurance institution responsible for your company within one week.
Employees who are compulsorily insured under the statutory social insurance scheme must be registered with the competent health insurance fund as the collecting agency.
The employer must withhold and pay the wage tax.
Employers are obliged to fill a certain number of jobs with severely disabled persons or persons of equal status. A compensatory levy must be paid for each unfilled mandatory position.
Tax related formalities
The commencement of a freelance activity must be reported directly to the competent tax office without any formalities. The responsible tax office is informed by the respective municipality about the registration of a business. In addition, you must provide the competent tax office with further information on the legal and factual circumstances relevant for taxation.
We would also like to inform you about the following personal formalities which CANNOT be processed through the Point of Single Contact:
When you move into an apartment, you must register with the relevant registration office (municipality or city) within two weeks.
Characteristics and key concepts of the service
This service includes:
- Activities of amusement parks and theme parks. It includes the operation of a variety of attractions, such as mechanical rides, water rides, games, shows, theme exhibits and picnic grounds
- Ausspielgeschäfte (Schau- und Fahrgeschäfte)
- Automatenbetrieb (Unterhaltungsautomaten)
- Ballwurfspielgeschäfte (Schau- und Fahrgeschäfte)
- Berg- und Talbahnen (Schaustellergewerbe und Vergnügungsparks)
- Betreiben eines Märchenwalds (Vergnügungspark)
- Boxunternehmen (Schau- und Fahrgeschäfte)
- Eisenbahnen, historische
- Fahrgeschäfte (Schaustellergewerbe)
- Freizeitparks (Vergnügungsparks)
- Go-Kart-Bahnbetrieb (Vergnügungseinrichtung)
- Hippodrome (Schau- und Fahrgeschäfte)
- Hundetheater (Schau- und Fahrgeschäfte)
- Irrgärten (Schau- und Fahrgeschäfte)
- Ringkampfunternehmen (Schau- und Fahrgeschäfte)
- Ringwurfspiele (Schau- und Fahrgeschäfte)
- Schausteller (Betrieb von Fahrgeschäften)
- Schlaghämmer (Schau- und Fahrgeschäfte)
- Spielbuden (Schau- und Fahrgeschäfte)
- Unterhaltungsautomatenbetrieb (Schau- und Fahrgeschäfte)
- Verlosungsbuden (Schau- und Fahrgeschäfte)