3-18-3:   AMUSEMENT TAX IMPOSED; PUSH TAX:
(A)   Except as otherwise provided by this chapter, an amusement tax is imposed upon any person who participates in the play of a video gaming terminal that takes place within the jurisdictional boundaries of the city.
(B)   The rate of the tax shall be equal to $0.01 (one cent) per play on a video gaming terminal.
(C)   The terminal operator of a video gaming terminal shall separately itemize and charge each person who plays a video gaming terminal.
(Ord. 21-3177, 10-31-2021)