Every person operating the business of theatrical exhibitions, public shows, moving picture shows, whether indoors or outdoors, hypnotic exhibitions, and all other performances to which admission is obtained by the payment of money or other reward shall pay unto the City Treasurer an amusement tax of one cent on every adult admission ticket sold, which tax shall be collected from the purchaser of the ticket by the person selling the ticket; and the tax hereby imposed is in addition to the license tax imposed by § 110.42.
(Prior Code, § 27-6)
Statutory reference:
Authority to impose tax on admissions to public amusements and the like, see W. Va. Code 8-13-6