There is hereby imposed, under the authority of the Vernon’s
Ann. Civ. St. art. 179d, referred to in this article as “the
act,” a gross receipts tax of two percent on the conduct of
bingo games within the corporate limits of the city.
(Code 1974, § 5-31)
The act is incorporated in this article by reference as though
set forth in full and all terms, authorizations, restrictions, provisions
for license, control, reporting, computation, administration, collection,
enforcement, operation and exemption provided for therein are given
the same meaning, force and effect for purposes of this article and
are adopted by reference.
(Code 1974, § 5-32)
The state alcoholic beverage commission, pursuant to the provisions
of the act, is herewith specifically established and authorized as
the agent and representative of the city in the administration, collection,
enforcement and operation of the gross receipts tax provided for in
this article.
(Code 1974, § 5-33)
Any person violating the terms and provisions of this article shall be deemed guilty of a misdemeanor and shall be punished as provided in section 1-12 of this Code. Each day that such violation continues shall be a separate offense. This penalty shall be cumulative of all other remedies.
(Code 1974, § 5-34; Ordinance 1077, § XI, 5-12-92)
