Current through the 2024 Legislative Session
Section 10-58-1 - [Effective until 7/1/2027] Gross receipts tax imposed-Amusement device operation-ApplicationThere is imposed upon owners and operators a special amusement excise tax of four and two-tenths 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.
SL 1985, ch 87, § 4; SL 1991, ch 100, § 2; SL 2016, ch 65, § 16, eff. June 1, 2016; SL 2021, ch 53, § 1; SL 2023, ch 32, § 16; SL 2023, ch 36, § 1.Amended by S.L. 2023, ch. 32,s. 16, eff. 7/1/2023, exp. 6/30/2027.Amended by S.L. 2021, ch. 53,s. 1, eff. 7/1/2021.Amended by S.L. 2016, ch. 65,s. 16, eff. 6/1/2016.