There is hereby levied:
(a) A tax of five percent (5%) on each and every Admission Charge, except as otherwise set forth in this chapter.
(b) A tax of three percent (3%) on each and every Admission Charge for any Live Entertainment Venue that has occupant load capacity of one hundred fifty-one (151) people or more, but not greater than four hundred (400) people.
(c) A tax of five percent (5%) on each and every Admission Charge for any Live Entertainment Venue that has occupant load capacity of more than four hundred (400) people.
(Ord. 59-2014. Passed 4-23-14.)