§ 110-183. Admission tax imposed.  


Latest version.
  • There is levied and shall be collected an amusement or admission tax of two percent on the sale of each ticket to any public amusement or entertainment conducted for private profit within the corporate limits, such tax to be levied upon the purchaser and to be added to the price of the ticket and to be collected by the seller; provided, that if the amount of the tax so levied shall, when computed, be or contain a fraction of $0.01, such fraction may be counted as $0.01.

(Code 1975, § 6-146)