A tax is hereby imposed for general revenue purposes upon the sale of admission to any amusement within the city. Every person selling an admission shall pay an annual tax in the amount of $100 for each amusement device or any other amusement as defined in § 331.02. Primary liability for the annual tax imposed shall be with the actual owner of the amusement device or sponsor of any amusement, however, should the actual owner of the amusement device or sponsor of such amusement fail to pay the annual tax by the tax due date, payment shall be made by the proprietor of the establishment in which the amusement is physically located.
(Ord. 5190, approved 12-21-1982)