§8-13-6. Amusement tax.
Every municipality shall have plenary power and authority to
levy and collect an admission or amusement tax upon any public
amusement or entertainment conducted within the corporate limits
thereof for private profit or gain. The tax shall be levied upon
the purchaser and added to and collected by the seller with the
price of admission, or other charge for the amusement or
entertainment. The tax shall not exceed two percent of the
admission price or charge, but a tax of one cent may be levied and
collected in any case.
Any ordinance imposing such tax shall contain reasonable rules
and regulations governing the collection thereof by the seller and
the method of his payment and accounting therefor to the