For the purpose of providing revenues for the General Revenue Fund of the Municipality and for defraying the expenses of administering this chapter there is hereby levied:
(a) A tax of three percent on the amounts received for admission to any place, including admission by season ticket or subscription.
(b) A tax of three percent on the excess of the 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 to be returned and paid in the manner provided in Section 705.04 by the person selling such tickets.
(c) A tax of three percent 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 other similar charge.
(d) A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course; and a tax of three percent on greens fees collected by golf courses either under club or private ownership.
In computing the tax levied by this chapter, there shall be excluded from the admission charge the amount of any Federal tax which is imposed thereon or in connection therewith.
(Ord. 1947-13. Passed 9-1-47.)