Tax Type
Retail Sales and Use Tax
Description
County Imposition of Admissions Tax
Topic
Local Taxes Discussion
Date Issued
12-16-1966
There is no general statute authorizing counties to impose an admissions tax. Accordingly, provisions relating to admissions taxes in §58-441.49(a) of the Sales and Use Tax Law would not apply to a county. County license taxes, measured by gross receipts, are authorized under §58-266.1 of the Code, except in those instances where a town license tax is imposed on the same privilege.
Attorney General's Opinion