Gross receipts.
The total amount received from the sale, rental, transfer,
or use of bingo cards, the sale of food and beverages, and entrance
fees charged at locations in which bingo is lawfully conducted.
(Ordinance 404 adopted 10/14/86)
The gross receipts taxes authorized to be imposed by this article
and pursuant to the provisions of the Bingo Enabling Act are due and
payable by the licensee conducting bingo games to the comptroller
of public accounts monthly on or before the 15th day of the month
succeeding each monthly reporting period.
(Ordinance 404 adopted 10/14/86)
The first $2,500.00 gross receipts from the conduct of bingo
within each reporting period is exempted from the tax authorized by
the Bingo Enabling Act and imposed by this article.
(Ordinance 404 adopted 10/14/86)
All licensees operating under the terms and provisions of the
Bingo Enabling Act and of this article shall make available for examination
all of their records pertaining to the conduct of bingo games and
the receipt of money instant thereto for inspection by the city manager
or his duly authorized representative, at any time when requested
by the city manager or his representative.
(Ordinance 1239-2019, sec. 55, adopted 8/13/19)