§ 5.04.370. Recreation and entertainment.

A.

Every person engaged in the business of providing entertainment, recreation, or amusement, and not otherwise specifically taxed by other provisions of this chapter, shall pay a business tax of sixty dollars ($60.00) per year or fractional part thereof for the first thirteen thousand three hundred thirty-five dollars ($13,335.00) or less of gross receipts, plus four dollars and fifty cents ($4.50) for each additional one thousand dollars ($1,000.00) of gross receipts or fractional part thereof in excess of thirteen thousand three hundred thirty-five dollars ($13,335.00).

B.

The business of providing entertainment, recreation or amusement shall include, but is not limited to, the following: theatrical or musical entertainment, all shows or exhibits, exhibiting motion pictures, athletic clubs, sports and athletic exhibition or contest, pool or billiard room, bowling alley, golf course, circus, penny arcade.

(Prior code § 5-1.32)