4-36-305 - Admissions tax Record of admission tickets and attendance. - Tennessee Statutes

4-36-305. Admissions tax Record of admission tickets and attendance.

(a)  Each association shall pay to the commission an admissions tax of fifteen cents (15¢) for each person entering the grounds of the association upon a ticket of admission.

(b)  Accurate records and books shall at all times be kept and maintained by the association showing the admission tickets issued and used on each racing day and the attendance at each race meeting.

[Acts 1987, ch. 311, § 29.]