Sec. 12-579. Admissions tax authorized by ordinance.
Sec. 12-579. Admissions tax authorized by ordinance. Any municipality may,
by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Gaming Policy Board and containing a pari-mutuel system therein or to any off-track betting facility. The tax shall
be imposed upon the person making such charge and reimbursement for the tax shall
be collected by such person from the purchaser. Such reimbursement, termed "tax",
shall be paid by the purchaser to the person making the admission charge. Such tax,
when added to the admission charge, shall be a debt from the purchaser to the person
making such charge and shall be recoverable at law.
(P.A. 74-308, S. 1; P.A. 79-404, S. 32, 45.)
History: P.A. 79-404 substituted gaming policy board for commission on special revenue.