(a) Consistent with RC 3773.54, a person issued a permit to conduct a boxing match or exhibition shall pay to the City treasurer a tax of five percent (5%) of the gross proceeds from the sale of tickets to the match or exhibition.
(b) A grantee of a permit for a professional wrestling exhibition shall pay to the Treasurer a fee equal to five percent (5%) of the gross receipts of the wrestling exhibition held under such permit, excluding any tax which may be imposed under Federal or State law. However, no fee shall be required in the case of a wrestling exhibition given by a charitable organization or church.
(Ord. No. 430-82. Passed 12-13-82, eff. 12-16-82)