To provide funds for the purposes of general municipal operations, procurement of fixed assets or permanent improvements including the payment of costs of acquiring, constructing, reconstructing, rehabilitating, remodeling, renovating, enlarging, improving, equipping or furnishing facilities by contract, lease, lease-purchase, or otherwise, and including the improvement of the municipal stadium by cooperative arrangements with other political subdivisions or nonprofit corporations, payment of lease rentals, lease-purchase amounts, debt charges or other obligations, the administration of deficits in City funds and for all other lawful purposes, there is hereby levied and imposed upon every person who pays an admission charge to any one place:
(a) A tax of eight percent (8%) on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City;
(b) A tax of eight percent (8%) on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotel 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 therefore at such ticket offices, such tax to be returned and paid in the manner provided in Section 195.04 by the person selling the ticket;
(c) A tax of eight percent (8%) on the amount paid 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 eight percent (8%) on the amount paid as annual membership dues by every club or organization maintaining a golf course, and a tax of eight percent (8%) on greens fees paid to golf courses either under club or private ownership;
(e) A tax of six percent (6%) on the amount paid for admission to any museum on land leased by the City and subject to tax pursuant to division (b)(2) of Section 195.03;
(f) A tax of four percent (4%) on the amount paid for admission to any small capacity live entertainment venue that has occupant load capacity of one hundred-fifty-one (151) people or more, but not greater than seven hundred-fifty (750) 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.
(Ord. No. 595-13. Passed 4-29-13, eff. 5-1-13)