Legal Documents of Gatlinburg
Code of Gatlinburg
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Code of Gatlinburg
Title 5 Municipal Finance and Taxation
Chapter 11 Amusement Tax
Title 5 Municipal Finance and Taxation
Chapter 11 Amusement Tax
Gatlinburg
Title 5 : Municipal Finance and Taxation
Chapter 11 : Amusement Tax
5-1102 : Levy of tax.
There is hereby levied a privilege tax upon the privilege of a consumer paying consideration for admission into or for an amusement in the amount of two percent (2%) of the consideration charged by the operator. Such tax so imposed is a privilege tax upon the consumer enjoying the amusement and is to be collected and distributed as hereinafter provided. (as added by Ord. #2301, Nov. 2003)
Date Last Updated: 03/23/2022
Codification Date: 03/01/2000
Officials at Date of Last Codification:
Mayor - Mike Werner
Vice Mayor - Mark McCown
Commissioner - Ryan DeSear
Commissioner - Chad Reagan
Commissioner - Kirby Smith
City Manager - Cindy Cameron Ogle
City Attorney - Ronald E. Sharp