Changes to Existing Law
SB58 — clarify that the special amusement excise tax applies to the sale of amusement devices.
1 section modified+3-4
View:
§ 10-58-1
Amended+3-4
Section 10-58-1 — AMENDED
There is imposed upon owners and operators a special amusement excise tax of four and one-half percent of the gross receipts from the sale or the operation of any mechanical or electronic amusement device. The tax imposed by this section is in lieu of the tax imposed pursuant to chapter 10-45. 8