Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.

Section 98-62 AMUSEMENTS.

A. Every person conducting, operating or engaging regularly in any of the businesses, trades or occupations enumerated in this section shall pay an annual license tax equal to twenty four cents ($0.24) per $100.00 of his gross receipts, in such business, trade or occupation for the preceding calendar year.  This license tax shall be in addition to any other tax imposed by the town.

(Ord. No. 2-96 Amended Amount 2-12-96-Effective Upon Passage)

(Ord. No. 4-98 Amended by Removing Amount 2-9-98-Effective Upon Passage)

B. The businesses, trades or occupations referred to in Subsection A of this section shall be as follows:

Arcade or building devoted to general amusement or entertaining

Auditorium    

Coliseum

Dance hall

Gardens, display or amusement

Golf driving range

Miniature golf courses

Movie theater

Parks; athletic fields (operated for profit)

Pool and billiard tables

Skating rink

Theater

Other amusements and entertainments

(Ord. No. 4-98 Removed “Bowling Alleys” 2-9-98-Effective Upon Passage)

C.  The license tax on any permanent coliseum having a maximum seating capacity in excess of 10,000 persons and open to the public shall be no greater than $1,000 per year.

(Ord. No. 2-96 Added (C) 2-12-96-Effective Upon Passage)