Chapter 3-52
LASER TAG GAMES

Sections:

3-52-010    Tax imposed upon participatory target games.

3-52-020    Tax upon the consumer.

3-52-030    Collection of the tax.

3-52-010 Tax imposed upon participatory target games.

A tax is imposed and levied upon the privilege of participating in or witnessing participatory target games within the city, including the amusement commonly known as “laser tag.” Said tax shall be in the amount of five percent of the admission fee charged to said amusement, exclusive of any other state or federal taxes. (Ord. 2490 § 2 (part), 1987)

3-52-020 Tax upon the consumer.

The ultimate incidence of and liability for the tax shall be borne by the person who seeks participation in or admission to such amusement, said person hereinafter referred to as the “consumer.” (Ord. 2490 § 2 (part), 1987)

3-52-030 Collection of the tax.

The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every participatory target game facility in the city to act as trustee for and on account of the city, and to secure said tax from the consumer and pay over to the city comptroller said tax under procedures prescribed by the city comptroller. Every person required to collect the tax levied by this chapter shall secure said tax from the consumer at the time he collects the admission or participation fee charged for the amusement. (Ord. 2490 § 2 (part), 1987)