§ 20-204. Tax imposed.

(a)

There is hereby imposed, upon each amusement operator, an annual license tax in the following amount:

(1)

For the operation of ten (10) or more amusement machines, the tax shall be two hundred dollars ($200.00).

(2)

For the operation of less than ten (10) amusement machines, the tax shall be one hundred ninety-nine dollars ($199.00).

(b)

In addition to the tax imposed by subsection (a) above, an annual license tax is hereby imposed upon each amusement operator, in an amount equal to twenty cents ($0.20) for each one hundred dollars ($100.00) of gross receipts actually received by such operator from amusement machines operated within the county during the preceding calendar year.

(Ord. of 12-28-79)

State Law reference— Authority for above tax, Code of Virginia, § 58-266.1A(11).

(Ord. of 12-28-79)

State law reference

Authority for above tax, Code of Virginia, § 58-266.1A(11).