§ 11-4-601. LEVIED AND IMPOSED ON GROSS RECEIPTS.

(a)

Amusements. There is a tax levied and imposed at a rate of 10% of the gross receipts of any person obtained from any admissions or amusement charge within the county, derived from the amounts charged for:

(1)

Admission to a place, including any additional separate charge for admission within an enclosure;

(2)

Use of a game of entertainment;

(3)

Use of a recreational or sports facility;

(4)

Use or rental of recreational or sports equipment; and

(5)

Merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.

(b)

Limitation. If gross receipts subject to the admissions and amusement tax are also subject to the sales and use tax, the combined total tax rate may not exceed 10% of the gross receipts.

(1988 Code, §§ 33-351, 33-352) (Bill No. 15, 1992, §§ 1, 2, 3-12-1992; Bill No. 33-03, § 2, 7-1-2004)