§ 26-41. Transfer of theaters and CATV to "other" classification.

Latest version.

For purposes of this article, taxpayers engaged in the business of theaters and/or cable T.V. operators shall be removed from the schedule of taxable businesses listed and described in R.S. 47:354 entitled "Retail dealers in merchandise, services, and rental," and shall be hereby placed in the category and class of business entitled "all others business," as defined in R.S. 47:359(J), and shall be taxed in accordance with the provisions of that section.

(Code 1958, § 12-19)

                    
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