BPOL Ordinance


Section 4-7.2-20. Amusements; license tax rate.

Every person conducting or engaging in any amusement occupations, businesses, trades or callings shall pay an annual license tax of Twenty-six Cents for each One Hundred Dollars of gross receipts. Amusement occupations, businesses, trades or callings include, by way of illustration, but are not limited to, persons who provide or operate:

Amusement parks
Amusement rides
Arcades
Auditoriums
Billiard or pool halls
Bowling alleys
Coliseums
Golf courses
Golf driving ranges
Marinas
Miniature golf courses
Parks, athletic fields
Petting farms
Rifle ranges, shooting galleries
Skating rinks
Tennis courts
Theaters
Zoos, zoological parks

 


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