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 to or 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 (3%) on the amount received as a Admission Charge to any place. The tax shall apply to every admission within the Municipality.
(b) A tax of three percent (3%) on excess charges received for tickets or other rights to admission to a Place, sold at a location other than the ticket offices of such places, over and above the amounts representing the established admission charge therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 188.04 by the person selling the ticket.
(Ord. 18-017. Passed 9-4-18.)