707.02 LEVY.

   There is hereby levied and imposed upon every person who pays an admission charge to any place:

   (a)   A tax of three percent (3%) on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City of Cuyahoga Falls for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City of Cuyahoga Falls.

   (b)    A tax of three percent (3%) on the amount paid for admission to any public performance for profit on any roof garden, cabaret, or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.

      (Ord. 105-1988. Passed 5-31-88.)