27-17-230 - Liability of owners of coin-operated laundries for tax imposed under local privilege tax law.
§ 27-17-230. Liability of owners of coin-operated laundries for tax imposed under local privilege tax law.
Each person operating a self-service laundry in which the owner or operator furnishes the use of the washing machine or appliance for a specified charge or fee, and commonly called a launderette, washerette or other similar trade name, shall be subject to the tax imposed by Section 27-17-9 of this chapter and shall not be taxable under Section 27-27-301.
Sources: Laws, 1991, ch. 456 § 1, eff from and after passage (approved March 29, 1991).