Richmond |
Code of Ordinances |
Chapter 26. TAXATION |
Article XV. LICENSE TAXES |
Division 2. SCHEDULE AND GENERAL REGULATIONS APPLICABLE TO CERTAIN BUSINESSES |
§ 26-947. Same—Nightclubs.
Every person engaged in the business of operating a place where food or drinks are dispensed and exhibitions, performances or other form of entertainment is provided or dancing is permitted, including, but not limited to, a "teenage nightclub," as that term is defined in Section 3-70, shall pay a license tax of $30.00 or a license tax equal to $0.36 per $100.00 of the gross receipts of the business, as provided in Section 26-871.
(Code 1993, § 27-387; Code 2004, § 98-719; Ord. No. 2004-175-165, § 1, 6-28-2004)
Cross reference— Amusements and entertainments, Ch. 3.
(Code 1993, § 27-387; Code 2004, § 98-719; Ord. No. 2004-175-165, § 1, 6-28-2004)
Cross reference
Amusements and entertainments, Ch. 3.