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Annual Dues: Your dues entitle you to membership in the Theatre Owners of Mid-America. Dues are $20 per Screen (with a minimum dues payment of $40) owned and operated in one or more of the following states: Arkansas, Kansas, Louisiana, Oklahoma, Missouri, and Texas. Please attach a list of each location for which you are paying dues.
For federal income tax purposes, the majority of your membership dues and contribution to TOMA is deductible as a business expense, not as a charitable contribution. The only exception is the portion of your dues (30%) designated to cover lobbying efforts by TOMA. The Omnibus Budget Reconciliation Act of 1993 does not allow businesses to deduct lobbying expenses. For further assistance in this matter, please consult with your accountant.
By becoming a member, you are authorizing TOMA to send information on products and services, including by email, phone, and fax that may be regulated under federal law, 15 U.S.C. Sec. 7701 et. seq., 47 U.S.C. Sec. 227, or any other applicable federal or state law.