Legal Documents of Gatlinburg

Every person doing business within the City of Gatlinburg shall pay a tax of one and one-fourth percent (1¼%) upon the gross receipts of such business. The tax so levied shall specifically include, but shall not be limited to, the following privileges.

1. The privilege of selling tangible personal property at wholesale or retail; the privilege of renting or furnishing things or services; the privilege of storing tangible personal property within the limits of said municipality for sale; the privilege of renting any rooms, lodgings or accommodations furnished to transients by any hotel, inn, tourist cabin, tourist court, tourist camp, motel, or any other place in which rooms, lodgings or accommodations are furnished to transients for a consideration; the privilege of operating or conducting a garage, parking lot, and other place of business for the purpose of parking or storing motor vehicles; the privilege of operating places of amusement, sports or entertainment, including billiard or pool halls, bowling alleys, amusement devices, musical devices, amusement parks, carnivals, circuses, horse shows, athletic contests, wrestling matches, prize fights, boxing or wrestling exhibitions, skating rinks, public bathing houses, public dance halls, museums, riding academies, tourist guide services, "sky-lift" services, swimming pools, shooting galleries, miniature golf courses or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged.
2. The said tax is hereby levied upon all persons doing business, within the corporate limits of the City of Gatlinburg, regardless of whether or not such business privilege is enumerated in this chapter.
3. The said tax shall be collected from all persons as defined herein and paid at the time and in the manner as hereinafter provided.
4. The tax so levied is and shall be in addition to all other taxes, whether levied in the form of excise, license or privilege taxes, and shall be in addition to all other fees and taxes levied.
5. It is specifically provided that said tax shall be paid by and absorbed by the person, or corporation doing business or exercising any of the foregoing privileges, and shall not be passed on to or paid by customers, vendees, consumers and patrons paying therefor.
6. One percent (1%) of the gross receipts tax levied shall be paid into the General Fund of the City of Gatlinburg. One-half (½) of one-fourth percent (¼%) shall be used for capital improvement projects and one-half (½) of one-fourth percent (¼%) shall be used to advertise the City of Gatlinburg in a manner as directed by the board of commissioners. (1976 Code, §6-501)