1803. SEASONAL TAX RATES.

There is hereby imposed a tax of one and one-half percent on the gross receipts from and lodging establishment, camp ground, motor vehicle rental, visitor attraction, recreational equipment rental, recreational service, spectator event, and visitor-intensive business. The tax imposed by this section on the gross receipts of any visitor-intensive business shall apply to the gross receipts received by such business during the months of June, July August and September. The tax imposed by this section is in addition to any other tax imposed by Chapters 7 and 8 of Title 11. Tangible personal property, any product transferred electronically, services, and admissions are subject to the tax imposed by this section only if subject to tax by Chapters 7 and 8.