No tax shall be levied under this chapter with respect to:
(a) Any admissions, all the proceeds of which inure:
(1) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations for the prevention of cruelty to children or animals or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving the Municipality, or of maintaining a cooperative or community center moving picture theater, or swimming pool, if no part of the net earning thereof inures to the benefit of any private stockholder or individual;
(2) Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, reserve officers' associations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the Municipality, and if no part of their net earnings inures to the benefit of any private stockholder or individual;
(3) Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need;
(4) Exclusively to the benefit of members of the Division of Police or Fire, or the dependents or heirs of such members.
(5) Exclusively to the benefit of the General Revenue Fund of the Municipality or exclusively to the benefit of any fund of the Municipality under the control of the Park, Recreation and Cemetery Board. This exemption from the tax, however, shall not be allowed in cases wherein the admission price is forty-one cents (41¢) or more.
(b) Any admissions to agricultural fairs, if no part of the net earnings thereof inures to the benefit of any stockholders or members of the association conducting the same; or admissions to any exhibit, entertainment or other fee feature conducted by such association or part of any such fair, if the proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs.
The exemption from the tax provided by this section shall, however, not be allowed in cases of admissions to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions, nor in the case of admissions to any athletic game or exhibition the proceeds of which inure wholly or partly to the benefit of any high school, academy, preparatory or other school, in cases wherein the admission price is forty-one cents (41¢) or more, or wholly or partly to the benefit of any college or university.
(Ord. 1947-13. Passed 9-1-47.)