It is declared to be the legislative intent of the City Council that on and after the effective date of the City Tax Code, every person who pays to gain admission or access to a performance of a motion picture in the City that is open to the public shall pay the tax imposed by the City Tax Code, and every person, whether owner, lessee, or operator who charges or causes to be charged admission to any performance of a motion picture shall collect the tax imposed by the City Tax Code. (1968 Code §3-301; Ord. 79-223; Ord. 01-42)