Legal Documents of Gatlinburg

Such tax shall be added by each and every operator to each ticket sold for a consideration for admission into and for such amusement, and shall be collected by such operator from the consumer and remitted to the department of finance of the municipality in which the amusement is located. The tax shall not be assumed by the operator. Where the tax calculated on any individual admission ticket includes any fraction of a cent, the next highest full cent shall be charged. (as added by Ord. #2301, Nov. 2003)