§ 42-114. Amusement devices.

Latest version.

(a)

Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise licensed by some other law of the state shall pay a business tax of $9.05 on each such game, amusement or recreational device, contrivance or facility.

(b)

Any person who operates any of the above devices for profit under the sponsorship of a merchant, shopping center or merchant's association, charitable, religious or educational institution shall be subject to the business tax under this section. This business tax receipt shall be good for one location only; however, the person may return to the same location during the same tax year without obtaining an additional business tax receipt other than for any additional devices.

(Code 1982, § 1-12-28; Ord. No. 00-06, pt. A, 9-19-2000; Ord. No. 05-014, pt. A, 8-2-2005; Ord. No. 07-016, pt. A, 9-4-2007)

                    
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