§ 113.08 CREDIT AGAINST ENTERTAINMENT ADMISSION TAX AND LICENSE FEES.
   All license fees paid under the provisions of this chapter by an operator of a commercial amusement establishment shall be credited first against the license fee required by Chapter 98 of this Code for an entertainment admission license. Any excess of such license fee paid under the provisions of this chapter greater than the license fee required by Chapter 98 of this Code shall be credited in full against the entertainment admissions tax obligation arising under Chapter 98 of this Code for the establishment except that the credit for 1984 shall be limited to the lesser of twenty-five percent (25%) of the license fees actually paid under this chapter on an annual basis or that portion actually paid after October 1, 1984, and before January 2, 1984. The license obtained hereunder shall not preclude the need to obtain the license under the provisions of Chapter 98 of this Code.
(Ord. 67-1984, passed 9-5-84)