Outdoor attractions & tours
Books and taxes for drive-in theaters.
Per-carload admission, a concession stand that often outearns the box office, film distributor fees, and a screen tower that needs upkeep every season. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.
- From $197 a month
- An accountant on every transaction
- Cancel whenever
August came in at $13,500. The distributor's percentage of the box office on the summer blockbuster is booked as film rental, not a flat expense.
- Gate admission, cash and cardCarload admission
- Concession stand salesConcessions
- Studio distributor invoiceFilm rental fees
- Projector bulb replacementProjection equipment
- FM transmitter service callSound and broadcast equipment
Why your books are different
Drive-in theater books go wrong in the same four places.
A generalist sees ticket sales and a snack bar. Your business pays a distributor a cut of the box office on every film, runs a concession stand that often earns more than the gate, and keeps a screen and projector that need real upkeep. When the books do not know that, you cannot tell if a film actually made money.
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1
Distributor film rental fees get treated like a flat bill
Studios usually take a percentage of box office receipts, not a set fee, and that percentage can change by film and by week. Booked as one flat cost, you cannot see whether a given film actually turned a profit after the studio's cut.
What we doBooks film rental fees against the box office they are tied to, so you can see what each film actually earned after the distributor's share. -
2
Concessions get folded into ticket income
A drive-in's concession stand can bring in more than admission on a busy weekend, but if both go into one deposit you cannot see which side of the business is actually carrying the theater.
What we doKeeps concession sales and carload admission as separate income lines, so you can see what each side of the night actually earns. -
3
Screen and projector work looks like a repair bill
A projector bulb, a digital projection upgrade, or screen tower structural repair can be a significant cost. Filed as a repair, a big upgrade wrecks one month's number instead of being treated as the equipment investment it is.
What we doFlags major projection and screen equipment purchases, books them as equipment, and gets the accountant's call on how they get written off. -
4
A short outdoor season carries the whole year in many climates
In much of the country, a drive-in runs spring through fall and sits dark in winter. A single winter month looked at alone makes a healthy seasonal business look like it is failing.
What we doTracks the season as a whole and helps plan a set-aside so the closed months do not drain the account.
Your categories
The categories Gus keeps for a drive-in theater.
Set up once for how you get paid and what you spend. You never pick a category. He does, and an accountant checks it.
Money in
- Carload admissionGate cash, card, and online reserved tickets.
- ConcessionsSnack bar food and drink sales.
- Special event rentalsPrivate screenings and buyouts.
- Swap meet or flea market feesVendor fees on non-movie nights, where offered.
Money out
- Film rental feesDistributor percentage of box office, tied to each film.
- Concession food costsPopcorn, candy, and drink inventory.
- Projection equipmentDigital projector bulbs, parts, and upgrades.
- Sound and broadcast equipmentFM transmitter and speaker maintenance.
- Screen tower and lot maintenanceStructural repair, mowing, and lighting.
- WagesTicket takers, concession staff, and projectionists.
- InsuranceLiability coverage for the property and the crowd.
- MarketingLocal ads and listing fees for showtimes.
What we watch for you
- Film margin per title
Box office against the distributor's cut for each film, so you know which films are worth booking again.
- Concession share of income
How much of the night's money comes from the snack bar versus the gate.
- Cost per open night
What it costs to run one night, so slow weeknights and packed weekends compare fairly.
- The set-aside
What you will owe, tracked every month, so April is a number you already knew.
Ask Gus
Things drive-in owners ask Gus.
Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.
No. I booked the film rental against that title's box office, and concessions still carried the night. You made $2,100 after the distributor's share.
I logged it as projection equipment, not a repair, since it is a real recurring cost of the business. It is fully deductible either way.
No. I track your season as a whole, so the closed months show as the off season they are, not a business in trouble.
The tax side
The tax side of a drive-in theater.
Most of what goes wrong here is matching the right cost to the right film and keeping equipment separate from routine repairs.
What your return has to get right
Your accountant signs it, so it gets done right the first time.
- Film rental as cost of the film shownThe distributor's percentage of box office is a direct cost tied to that film, not a flat operating expense, which matters when you look at what each title actually earned.
- Projection and screen equipment depreciationDigital projectors, screen towers, and sound systems are business equipment. Bonus depreciation is 100 percent for property acquired after January 19, 2025, and Section 179 can often write off a projector upgrade in the year it is bought.
- Worker classification for seasonal staffTicket takers, concession staff, and projectionists who work your schedule are usually employees, even for a seasonal operation.
- The pass-through deductionMost owner-operators can take up to 20 percent of business profit off their taxable income. It comes out right when the books are right all year.
Deductions drive-in theaters miss
Your bookkeeper knows what to look for in your statements. You never have to.
- Projector bulbs and parts
- FM transmitter maintenance
- Screen tower repair
- Concession food and packaging
- Marquee and signage
- Speaker and audio equipment
- Lot lighting and grading
- Uniforms and staff shirts
- Card processing fees
- Liability insurance
- Snow removal or off season storage
- Local advertising and listings
General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.
All year, not just April
A drive-in theater year, kept every month.
Your season runs on weather and daylight. Your taxes come on a schedule regardless. Your team keeps you ahead of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.
- January
Plan the year
Last year's return gets started, the 1099 list is ready, and you get a monthly set-aside so the dark months do not catch you short.
- April
Filed. Done.
Your return is filed and signed before the season opens back up.
- July
Halfway check
Where you stand at the peak of the summer schedule, and whether film margins are tracking well.
- October
Before the close
A look at projection or screen equipment worth buying before next season, and anything worth doing before December.
What you get
What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.
Book a call- Monthly bookkeeping
Every transaction sorted into categories set up for drive-in theaters. You never categorize a thing.
- An accountant checks every transaction
Real review, every month, before your books close. Not a spot check.
- Your business tax return, filed
Prepared, reviewed, and signed by that same accountant every year.
- The monthly number
What you made, what you spent, what to set aside for taxes.
- Your own bookkeeper
A real person assigned to your business, in the app whenever you need them. No hold music.
- On your books all year
Every month, not just in April. Your team speaks up whenever something is worth your attention.
- Cancel any time
No contract. No cancellation call. Your books are yours.
Straight answers
Questions drive-in theater owners ask first.
Can Gus tell me which films actually made money after the distributor's cut?
Yes. He books each film's rental fee against that title's box office, so you can see the real margin per film, not just one lump film expense line.
Concessions bring in more than ticket sales some weekends. Does that matter for the books?
It matters for understanding your business. Gus keeps concessions and admission as separate income lines so you can see which side is actually carrying the theater.
We rent out the lot for a swap meet on weekend mornings. How does that get booked?
As its own income line, separate from film nights, so you can see what each use of the property brings in.
We are only open seven months a year. Does that hurt how the books look?
No. Gus tracks your season as a whole, so the closed months read as the off season they are instead of a business in decline.
Our books are behind from a busy summer. Is that a problem?
No. Send the bank statements you have. Gus sorts them, the accountant checks them, and most owners know where they stand within a week.
Is a real accountant checking my books?
Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.
What does it cost, and can I cancel?
It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.
More in outdoor attractions & tours
We keep books for the business next door too.
- Cave & cavern tours
- Gemstone mining & panning attractions
- Ghost tours
- Helicopter tours
- Historic site tours
- Hot air balloon rides
- Outdoor go-kart tracks
- Petting zoos
- Private museums
- Scenic train excursions
- Segway, e-bike & scooter tours
- Skydiving centers
- Small amusement parks
- Small aquariums
- Small water parks
- Trolley & sightseeing tours
- Walking & food tours
- Wildlife parks & animal sanctuaries
- Arcades
- Axe throwing venues
- Billiards halls
- Board game cafes
- Cat cafes
- Comedy & magic clubs
- Dinner theaters
- Duckpin bowling & social gaming venues
- Esports & LAN gaming centers
- Haunted houses & haunted attractions
- Ice skating rinks
- Indoor go-kart tracks
What makes a bookkeeper worth paying for Every business we keep books for
Book a call
Pick a time. That's the whole signup.
Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.
- $197 a month to start
- An accountant on every transaction
- Cancel whenever