(a) There is hereby levied under the Bingo Enabling Act a gross receipts tax on the conduct of bingo games within the city. The tax is equal to one percent of the gross receipts collected from bingo games conducted within the city.
(b) The tax does not apply to the gross receipts of bingo games conducted within those portions of the city in which bingo has not been legalized by an election. (Ord. 18029)