§ 15-37. License—Tax imposed.

There is hereby levied and imposed upon each person engaging in the business of owning or placing on location for the purpose of operation within the corporate limits of the city any amusement machine, annual license taxes according to the following schedules:

(1)

For each machine wherein may be seen any picture or heard any music, a license tax for each such machine in the sum of nine dollars ($9.00).

(2)

For each machine not elsewhere specifically taxed in this section wherein or whereby any game may be played or any form of diversion had, a license tax for such machine in the sum of fifteen dollars ($15.00).

(3)

For each machine not elsewhere specifically taxed in this section wherein or by means of which children may obtain a ride upon a "hobby horse" or the figure of any animals, or upon the figure of a boat, airplane, rocket, or other such machine, a license tax of six dollars ($6.00) for each machine.

(Ord. of 4-6-82, § 2)

State law reference

Regulation of public amusements, MCA 1972, § 21-19-33; local privilege taxes, MCA 1972, § 27-17-5.