[Adopted 2-3-2004 as Ch. 9, Title 1, of the 2004 Code]
A.
The Town shall levy an admissions and amusement tax at the rate of
5% of the gross receipts of every person, firm, or corporation derived
from the amounts charged for:
(1)
Admission to any place in the Town, whether such admission be by
single ticket, season ticket or subscription, including a cover charge
for seats or tables at any cabaret or other similar place where there
is furnished a performance when payments of such amounts entitle the
patron to be present during any portion of such performance.
(2)
Admission within any enclosure in addition to the initial charge
for admission to such an enclosure.
(3)
The use of sporting or recreational facilities or equipment, including
the rental of sporting or recreational facilities or equipment and
games of entertainment.
(4)
Refreshments, service, or merchandise at any cabaret or other similar
place where there is furnished a performance.
B.
The Town shall levy an admissions and amusement tax at the rate of
1% of the gross receipts of any nonprofit organization for amusement
rides, bingo and concessions.
