A. An entertainment tax is hereby levied, and this tax shall be collected and remitted by the owner or operator of a commercial stable, within or without the City, unless otherwise exempted herein, on the hire of any of the commercial stable's hoofed animals and on the sale of any and all rides on the commercial stable's hoofed animals.
B. The entertainment tax collected and remitted by the owner or operator of the commercial stable shall be five percent (5%) of the price paid by or charged to the hirer of the commercial stable's hoofed animals, for the hire of those animals, and five percent (5%) of the price paid by or charged to the purchaser of any ride or rides on the commercial stable's hoofed animals. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)