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)