Article 17 - ADMISSIONS TAX
- Section 12-21-2410 - Definitions
- Section 12-21-2420 - Imposition of tax; rate; exemptions; payment, collection, and remittance; disposition of revenues
- Section 12-21-2425 - Motorsports entertainment complex admissions license tax exemption
- Section 12-21-2430 - Certain ponds are not amusements
- Section 12-21-2440 - Application for license for place of amusement
- Section 12-21-2450 - Issuance and display of license
- Section 12-21-2460 - Licenses shall not be transferable; separate licenses for each place
- Section 12-21-2470 - Penalties for operation without license
- Section 12-21-2490 - Notice of license revocation and appeal process
- Section 12-21-2500 - Hearing on appeal; supersedeas; costs and disbursements
- Section 12-21-2520 - Price of admission shall be printed on ticket
- Section 12-21-2530 - Method of collecting tickets; exception for season or subscription tickets
- Section 12-21-2540 - Penalties for use of altered or counterfeit tickets or reuse of tickets
- Section 12-21-2550 - Tax payable monthly; failure to make correct return or failure to file
- Section 12-21-2575 - Methods of accounting for admissions other than tickets