There is hereby levied and imposed upon every person who pays an admission charge to any place located within the boundaries of the TDD, including a tax on persons who are admitted 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 (3%) on the amounts received for admission to any place located within the City, including admission by season ticket or subscription. The tax shall apply to every admission within the municipal limits of the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City.
(b) A tax of three percent (3%) of the amounts received for tickets or cards of admission to theaters, operas and other places of amusement located within the municipal limits of the City, 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 tickets offices, such tax to be returned and paid in the manner provided in Sections 187.08 and 187.09 of this chapter by the person selling the ticket. The tax shall apply to every admission for a theater, opera and other place of amusement located within the municipal limits of the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City of Canton.
(c) A tax of three percent (3%) on the amount received for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment located within the municipal limits of the City in case the charge for admission is in the form of a service charge or cover charge or other similar charge. The tax shall apply to every admission for a public performance held within the municipal limits of the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City of Canton.
(d) A tax of three percent (3%) on the amount received as annual membership dues by every club or organization maintaining a swimming pool, tennis, racket ball and handball courts which are located within the municipal limits of the City, on the amount received as annual membership dues by every club or organization maintaining a golf course located within the municipal limits of the City, on greens fees collected by golf courses located within the municipal limits of the City under club or private ownership, on fees charged by any golf driving range or practice fairway located within the municipal limits of the City. The tax shall apply to every membership, greens fee and charges made by such places located within the municipal limits of the City for which a charge is made, notwithstanding that the sale of the membership or other evidence of the right of admission thereto is made outside the City.
(e) A tax of five percent (5%) on the amounts received for admission to any place located within the TDD, including admission by season ticket or subscription. The tax shall apply to every admission within the boundaries of the TDD for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City of Canton or the boundaries of the TDD.
(f) A tax of five percent (5%) of the amounts received for tickets or cards of admission to theaters, operas and other places of amusement located within the boundaries of the TDD, 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 tickets offices, such tax to be returned and paid in the manner provided in Sections 187.08 and 187.09 of this chapter by the person selling the ticket. The tax shall apply to every admission for a theater, opera and other place of amusement located within the boundaries of the TDD for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City of Canton or the boundaries of the TDD.
(g) A tax of five percent (5%) on the amount received for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment located within the boundaries of the TDD in case the charge for admission is in the form of a service charge or cover charge or other similar charge. The tax shall apply to every admission for a public performance held within the boundaries of the TDD for which a charge is made, notwithstanding that the sale of the ticket or other evidence of the right of admission thereto is made outside the City of Canton or the boundaries of the TDD.
(h) A tax of five percent (5%) on the amount received as annual membership dues by every club or organization maintaining a swimming pool, tennis, racket ball and handball courts which are located within the boundaries of the TDD, a tax of five percent (5%) on the amount received as annual membership dues by every club or organization maintaining a golf course located within the boundaries of the TDD, a tax of five percent (5%) on greens fees collected by golf courses located within the boundaries of the TDD under club or private ownership, and a tax of five percent (5%) on fees charged by any golf driving range or practice fairway located within the boundaries of the TDD. The tax shall apply to every membership, greens fee and charges made by such places located within the boundaries of the TDD for which a charge is made, notwithstanding that the sale of the membership or other evidence of the right of admission thereto is made outside the City of Canton or the boundaries of the TDD.
(i) In case the charge for admission is in the form of a bundled service charge, a fixed minimum service charge, or a similar charge in whatsoever form to the admittee which includes the provision of food, beverages, lodging, merchandise, and/or other consideration in addition to admissions, the tax shall be computed and imposed on the face value of the ticket issued for such admission.
(Ord. 187-2024. Passed 9-27-24.)