A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 -- 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 -- 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this state or under valid municipal ordinances on licensees under §§ 26-57-402 and 26-57-408 -- 26-57-421.
Section: 26-77-303Last modified: November 15, 2016