For the purpose of providing revenue to defray a portion of current expenses and other expenditures of the City, there is levied:
(a) A tax of three percent (3%) on the amounts received for admission to any place, including admission by season ticket or subscription.
(b) A tax of three percent (3%) on the excess of amounts received for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices. Such tax shall be returned and paid in the manner and subject to the interest provided in Section 701.05 by the person selling such tickets.
(c) A tax of three percent (3%) on the amount received for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or a similar charge in whatsoever form, provided that if such charge is in the form of a fixed minimum service charge to the admittee, the tax shall be computed upon one-third (1/3) of such fixed minimum service charge.
(d) A tax of three percent (3%) on the amount received as annual membership dues by every club or organization maintaining a golf course, and a tax of three percent (3%) on greens fees collected by golf courses, either under club or private ownership.
(e) In the case of persons (except bona fide employees, Municipal officers on official business and children under the age for which a charge is regularly made) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, such tax to be paid by the person so admitted.
(Ord. 850-47. Passed 11-6-47.)