Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article V. SPECIAL TAXES |
Division 5. AMUSEMENT TAX |
§ 36-262. Levied; amount.
(a)
There is hereby imposed and levied a tax of seven percent of the amount paid for admission to any place of amusement or entertainment, to be paid by every person who pays an admission charge to such place.
(b)
There is hereby imposed and levied a tax of seven percent of all amounts paid for service at any place of amusement or entertainment at which no admission charge is made.
(Ord. No. O-90-130, 5-15-90, eff. 7-1-90; Ord. No. O-04-062, 6-8-04, eff. 7-1-04)
(Ord. No. O-90-130, 5-15-90, eff. 7-1-90; Ord. No. O-04-062, 6-8-04, eff. 7-1-04)