§ 58-32. Authority to levy.

Latest version.

Each county in the state having a population of not less than 300,000 nor more than 350,000 according to the 1980 federal census or any subsequent federal census, by resolution of its legislative body, is authorized to levy, in addition to all other taxes including any other tax on amusement, a tax in increments of one-tenth of one percent up to five percent on the price of admission to a place of amusement. The rate of tax shall be set annually.

(Priv. Acts 1982, ch. 319, § 2; Ord. No. O-90-9-117, § 2, 9-10-90)

                    
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