ARTICLE 8 COMMERCIAL STABLES ENTERTAINMENT TAX

SECTION:

2.8.101: Purpose Of Tax

2.8.102: Definitions

2.8.103: Tax Levied; Rate

2.8.104: Remittance Of Tax

2.8.105: Reports

2.8.106: Applicability Of The City Sales And Use Tax Ordinance

2.8.101: PURPOSE OF TAX:

The purpose of this commercial stable entertainment tax is to provide a fund to be used for the removal of excrement from hoofed animals owned or rented by the owners or operators of commercial stables from the City streets and public rights of way within the City. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.102: DEFINITIONS:

COMMERCIAL STABLE: Any place where horses, mules, or other hoofed animals as defined in section 6.2.102 of this Code, as amended, are kept and maintained for hire. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)

2.8.103: TAX LEVIED; RATE:

   A.   An entertainment tax is hereby levied, and this tax shall be collected and remitted by the owner or operator of a commercial stable, within or without the City, unless otherwise exempted herein, on the hire of any of the commercial stable's hoofed animals and on the sale of any and all rides on the commercial stable's hoofed animals.

   B.   The entertainment tax collected and remitted by the owner or operator of the commercial stable shall be five percent (5%) of the price paid by or charged to the hirer of the commercial stable's hoofed animals, for the hire of those animals, and five percent (5%) of the price paid by or charged to the purchaser of any ride or rides on the commercial stable's hoofed animals. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)