No tax shall be levied under this chapter with respect to any admissions, all the proceeds of which inure:
(a) Exclusively to the benefit of religious, education or charitable institutions, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, of no part of the net earnings thereof inure to the benefit of any private stockholder or individual;
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, posts or organizations or war veterans or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State, and if no part of their net earnings inure to the benefit of any private stockholder or individual;
(c) Exclusively to the benefit of members of the police or fire department of any municipal corporation, or the dependents or heirs of such members.
All institutions, societies or organizations claiming exemption from tax under provisions of this section shall file an exemption form with the Director of Finance, hereinafter "Director". Such exemption claim must be approved by the Director.
(Ord. 850-47. Passed 11-6-47.)