§ 8A-231.1. Amusement facilities/devices (non-coin).

(1)

Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility not otherwise receipted by some other law of this State shall pay a local business tax as provided for in the schedule of taxes, Section 8A-247.1 on each game, amusement or recreational device, contrivance or facility.

(2)

Any person who operates any of the above devices for profit under the sponsorship of merchants or a merchants' association or a charitable, religious or educational institution shall be receipted under this section. The receipt shall be good for one (1) location only; however, the receiptholder may return to the same location during the same local business tax year without obtaining an additional local business other than for any additional devices.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 38, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 95-109, § 46, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)