§ 13-101. Same—Outdoor.  


Latest version.
  • Every person who operates for a profit any game, amusement or recreational device, contrivance, or facility outdoors not otherwise licensed by some other ordinance of the county shall pay a business tax of two hundred dollars ($200.00) on each such game, amusement or recreational device, contrivance or facility. Outdoor amusement facilities include, but are not limited to, any golf course, swimming park, zoo, race/go-cart track, gun range and tennis facility. Any person who operates the sponsorship of a merchant, shopping center or merchant's association shall be taxed under this section. This receipt shall be good for one (1) location only; however, the receipt holder may return to the same location during the same receipt year without obtaining an additional receipt other than for any additional devices.

(Ord. No. 1995-10, § 1, 7-18-95; Ord. No. 2007-1, § 2, 1-16-07)