5-1136

5-1136. Tax on amusements and sporting
events

(Conditionally Rpld.)

A. The qualified electors, by majority vote at an election held pursuant to section
5-1103, may levy and, if levied, the department of revenue shall collect a tax on the
gross proceeds of sales or gross income from persons taxed under title 42, chapter 5 and
classified under section 42-5073 in the authority.

B. If levied, the tax shall be levied under this section beginning on the first day
of the first month beginning ninety days after the election, and shall continue in this
manner for three hundred sixty months except as provided by section 5-1139.

C. Except as provided by section 5-1139, the rate of the tax is .35 per cent of the
tax base prescribed by section 42-5073.