2.10.104: EXCISE TAX BASED ON ADMISSIONS:
On and after the effective date of the City Tax Code, there is hereby levied and shall be paid and collected an excise tax of two percent (2%) on the price paid to gain admission or access to any performance of a motion picture in the City which is open to the public. The excise tax is in addition to all other taxes imposed by law. (1968 Code §3-302; Ord. 79-223; Ord. 84-27; Ord. 92-149; Ord. 93-93; Ord. 01-42)