There is hereby levied and imposed upon every person who pays an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of three percent on the amounts received for admission to any public or private place, including admission by season, ticket, subscription or membership dues;
(b) A tax of three percent on the amount received for admission to any public performance for profit at any cabaret or other similar entertainment, in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
(Ord. 2003-10. Passed 1-27-03.)
(Ord. 2003-10. Passed 1-27-03.)