§ 4-7-15. Amusements.

Latest version.

Every person conducting or engaging in any amusement occupations, businesses, trades or callings shall pay an annual license tax of Twenty-six Cents for each One Hundred Dollars of gross receipts. Amusement occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who provide or operate:
Amusement parks

Amusement rides

Arcades

Auditoriums

Billiard or pool halls

Bowling alleys

Coliseums

Golf courses

Golf driving ranges

Marinas

Miniature golf courses

Parks, athletic fields

Petting farms

Rifle ranges, shooting galleries

Skating rinks

Tennis courts

Theaters

Zoos, zoological parks (10-1-69; 7-1-70; 5-15-72; 1961 Code, § 25-38; 38-73-25; 2-77-4; 33-94-4.)

                    
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