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In computing the tax imposed by this chapter, the following items may be deducted from the gross revenue otherwise subject to the tax.

A. The first $10,000 of gross revenue, less amounts paid out for prizes, from raffles conducted by bona fide charitable or nonprofit organizations.

B. Amounts paid out for prizes or as prizes for amusement games, bingo games, raffles and for sales of punchboards and pull-tabs, when the seller of the punchboard or pull-tab is a nonprofit organization, may be deducted from the gross revenue generated from those activities.

C. Amounts derived from business which the city is prohibited from taxing under the Constitution or laws of this state or of the United States. (Ord. 5075 § 7, 1998; Ord. 4842 § 2, 1995.)