There is hereby levied an annual occupation tax of two dollars and fifty cents ($2.50)
for each pool or billiard table owned and operated for profit within this city by
any person, save and except religious, charitable and educational organizations authorized
under the laws of the state, and the tax levied herein shall be paid to the tax collector
of the city who shall issue an occupation tax receipt. The occupation tax receipt
shall specify the number of pool or billiard tables for which issued; the address
of the building or premises in or on which such tables are located; and shall bear
the serial number or numbers, if any, of the particular tables. Such occupation tax
shall have and bear no relation to any license or fee provided herein; the license
fee being required to provide proper official supervision, inspection and services
for the premises.
(Ord. No. 1043, § 5, 3-9-72)
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