(a) No tax shall be levied with respect to any admission, all the proceeds of which inure:
(1) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations; 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 any municipal corporation; or of maintaining a cooperative or community center, moving picture theater, or swimming pool, if no part of the net earnings 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 officer associations or 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 this State 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 serve the military or naval forces of the United States and are in need;
(4) Exclusively to the benefit of members of the police or fire departments of any municipal corporation, or to the dependents or heirs of such members;
(5) Exclusively to the benefit of the general revenue fund of any municipal corporation or exclusively to the benefit of any fund of any municipal corporation under the control of a recreation board or commission;
(6) Exclusively to a small capacity live entertainment venue that has occupant load capacity of less than or equal to one hundred-fifty (150) people. For purposes of this section, "small capacity live entertainment venue" is defined as any separate room in a premises where people pay admission to attend a separate active performance by an individual or individuals who, at the time of and during the performance, create live entertainment for an audience through the use or manipulation of voice, instruments, or dance. If the same active performance is occurring for the benefit of more than one separate room, then those separate rooms shall be considered together as one venue;
(7) Exclusively to the benefit of the Canton City School District or Board of Education.
(b) The exemption from tax provided in this section shall not be allowed for admissions to the following activities, which activities shall be deemed taxable: wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions, admission 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 apart from the Canton City School District or Board of Education, or wholly or partly to the benefit of any college or university.
(c) The exemption from tax provided in this section shall not be allowed for admissions to any place that is owned, operated or used by the National Football Museum, Inc. (doing business as the "Pro Football Hall of Fame") or any entity affiliated with the Pro Football Hall of Fame, provided however that the following shall remain exempt: (i) admission to any Canton City School District games, exhibitions or events other than any playoff or championship athletic game, exhibition or event sponsored by or held under the auspices of an Ohio High School Athletic Association, and (ii) parking to be provided at no cost pursuant to the agreement relating to the use of real property within the TDD and recorded in the real estate records of Stark County, Ohio as Instrument No. 201603110009295.
(d) The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sales of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(e) The exemption from the tax provided by this section shall not be allowed in case of admissions to any event the proceeds of which inure wholly or partly to the benefit of any promoter for profit.
(f) Immediately after the event for which an exemption from admission tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Treasurer setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization, and if such statement shows a disproportionate expenditure for promoting and conducting of such event, in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
(Ord. 17-2017. Passed 2-6-17; Ord. 216-2017. Passed 9-25-17.)