Indoor entertainment

Books and taxes for roller skating rinks.

Open skate sessions, rental skates, a DJ booth, and school field trips that book the whole floor. 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
DecemberExample month
$11,400
what you made

December came in at $11,400. Winter break brought a run of school and scout group bookings, which I kept apart from regular open skate sessions.

  • Session admissionOpen skate
  • School group bookingGroup bookings
  • Skate parts supplierRental equipment
  • DJ paymentMusic and entertainment
  • Snack bar orderConcessions
Money in$41,200
Money out$29,800
Set aside for taxes$2,700
An example month. Yours will have your numbers.

Why your books are different

Roller rink books go wrong in the same few places.

A generalist sees ticket sales and a snack bar. Your business runs on timed sessions, rental skates that wear out on the floor every night, a DJ who sets the whole mood, and group bookings that fill the calendar. When the books do not know that, you cannot tell what actually fills the floor.

  1. 1

    Rental skate wear gets buried in general supplies

    Wheels, bearings, and boots wear down from constant use across hundreds of pairs, and buried in a general supplies line, an owner cannot see the real, ongoing cost of keeping the rental fleet skateable.

    What we doKeeps rental equipment replacement in its own category so the true cost per session is visible, not lost in a catchall line.
  2. 2

    DJ and entertainment costs look like a random bill

    A DJ paid per session or per night is a real recurring cost tied directly to attendance, but if it lands in a miscellaneous expense line, an owner cannot see whether entertainment spending matches what sessions actually bring in.

    What we doKeeps DJ and entertainment costs in their own line so they track clearly against session revenue.
  3. 3

    Group bookings and public sessions blur together

    A school field trip or scout troop booking the whole floor pays differently than walk-in open skate, and lumped together neither number tells you which one to chase for slow weekday afternoons.

    What we doKeeps group bookings apart from public session sales so you can see which one fills the empty weekday slots.
  4. 4

    Party packages and admission run through one line

    A birthday party that includes skate rental, a private room, and cake gets sold as one bundle, and if it is not tracked apart from regular admission, it is hard to see how much parties actually contribute.

    What we doKeeps party packages in their own category apart from single-session admission.

Your categories

The categories Gus keeps for a roller skating rink.

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

  • Open skatePublic session admission and rental skate fees.
  • Group bookingsSchool field trips, scout troops, and camps booked by headcount.
  • Party packagesBirthday party bundles with rental skates and a private area.
  • ConcessionsSnack bar food and drinks sold rinkside.
  • Membership passesSeason or monthly skate passes.

Money out

  • Rental equipmentSkate wheels, bearings, and boot replacement.
  • Music and entertainmentDJ fees and sound equipment upkeep.
  • Floor maintenanceRink floor cleaning, resurfacing, and lighting repair.
  • ConcessionsSnack bar food and drink supply.
  • WagesFloor monitors, skate guards, and front desk staff.
  • Liability insuranceCoverage for a facility built around falls and physical activity.
  • MarketingLocal ads, school outreach, and social media promotion.

What we watch for you

  • Rental replacement cost

    What skate parts cost against session revenue, so pricing keeps up with wear.

  • Group booking fill rate

    How much weekday floor time is filled by school and group bookings versus sitting empty.

  • Entertainment cost

    DJ and sound spending against session revenue, so it tracks with what nights actually bring in.

  • The set-aside

    What you will owe, tracked every month, so April is a number you already knew.

Ask Gus

Things roller rink 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.

We go through so many skate wheels, is that even worth tracking on its own?

Yes. It is one of your real ongoing costs and easy to lose in a general supplies line. I keep it separate so you can see it clearly against session revenue.

Weekday afternoons are dead except for school groups, is that normal?

Looks like group bookings are carrying your weekday slots right now. I keep them apart from open skate so you can see that pattern and lean into it.

Do I need to send anything for our weekend DJ?

If you pay him $2,000 or more this year and he is not on payroll, he gets a 1099 by January 31. I keep that list running so it is ready.

The tax side

The tax side of a roller skating rink.

Most of what goes wrong here is treating rental fleet wear and entertainment costs like miscellaneous expenses instead of what they really are.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Rink floor and rental equipmentRental skates, sound systems, and floor resurfacing can usually be written off up to $2,560,000 under Section 179 in the year bought, and bonus depreciation is 100 percent for property acquired after January 19, 2025.
  • Contractor 1099sA DJ, sound technician, or freelance skate guard who is not on payroll and is paid $2,000 or more in 2026 gets a 1099-NEC by January 31.
  • Employee or contractorFloor monitors and skate guards who work your posted schedule are usually employees, even if paid per shift.
  • 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 roller skating rinks miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Skate wheels and bearings
  • Boot and lace replacement
  • Sound system maintenance
  • Floor resurfacing and cleaning
  • Liability insurance
  • DJ and entertainment fees
  • Groupon and daily deal fees
  • Snack bar supplies
  • Card processing fees
  • First aid supplies
  • Signage and lighting repair

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 roller rink year, kept every month.

Winter break and weekend nights carry most of the floor time, and school groups fill the slow weekday afternoons. Your team keeps you ahead of both, and of taxes on their own schedule. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, the 1099 list for DJs and contract staff is ready, and you get a monthly set-aside so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed. No surprise bill, because the set-aside has been running since January.

  3. July

    Halfway check

    Where you stand, what you will owe, and how summer camp group bookings changed the number.

  4. October

    Before the holiday season

    Winter break bookings start filling up. Gus looks at rental fleet and floor upkeep worth doing before the busy stretch.

What you get

Starts at$197a month

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 roller skating rinks. 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 roller rink owners ask first.

Can Gus track rental skate costs separately from other supplies?

Yes. Wheels, bearings, and boot replacement get their own category, so the real cost of keeping the rental fleet running is visible instead of buried in general supplies.

How does Gus handle school and group bookings?

He keeps them apart from public open skate sessions, since group bookings usually come in at a different rate and often fill otherwise slow weekday time.

Do I write off a full sound system upgrade at once?

Often you can. Equipment bought for the business can usually be deducted in the year you buy it, and sometimes spreading it out is the better call. Gus flags the purchase and the accountant decides.

Does Gus handle DJ payments and any related tax paperwork?

He tracks the payments and keeps a running list for anyone who should get a 1099, but he does not negotiate contracts or handle the DJ's own taxes.

Our books have never separated parties from regular admission. Is that fixable?

Yes. Send the bank statements you have. Gus sorts party packages apart from single-session sales, the accountant checks it, and most owners know where they stand inside 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.

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