New Orleans |
Code of Ordinances |
Chapter 150. TAXATION |
Article IV. AMUSEMENT TAX |
Division 2. IMPOSITION |
§ 150-278. When persons admitted free or at reduced rates.
Latest version.
In the case of persons admitted free or at reduced rates to any place at a time when and under circumstances which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same and similar accommodations, to be paid by the person so admitted.
(Code 1956, § 6-2)