§ 26-77-302 - Amusement devices and vendors.

26-77-302. Amusement devices and vendors.

(a) A municipal corporation may license and tax amusement devices defined in 26-57-402 and vendors of amusement devices defined in 26-57-402.

(b) However, the fee for the license and tax shall not exceed the amount of tax imposed by 26-57-404.