A. Refunds: In the event that an admission price is refunded for any reason either before or after an event has taken place, the tax is not applicable and shall be refunded along with the admission price.
B. Free Or Complimentary Admissions, Admissions At Reduced Charges: The providing of free passes, complimentary admission tickets or otherwise where no admission price is charged or paid shall exempt the person from payment of the admission tax; however, in the event that a reduced charge for admission is made, whether for a pass, complimentary admission or otherwise, the tax imposed in the City Tax Code is applicable to the amount of the charge. (1968 Code §§3-308, 3-309; Ord. 79-223; Ord. 01-42)