Legal Documents of Gatlinburg

Code of Gatlinburg

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