§ 53-342. Legislative intent.

(a)

It is hereby declared to be the legislative intent of the city council that, for the purposes of this article, every person who purchases an admission is exercising a taxable privilege.

(b)

It is hereby declared to be the legislative intent of the city council that, for the purposes of this article, every vendor who shall make a sale of admission to a purchaser shall collect the tax imposed by this article in the manner herein set forth for each admission furnished at any one (1) time.

(Code 1950, § 166E.3)