A. Collection And Payment Of Fee; Exceptions: Any excursion boat licensee licensed under Iowa Code section 99F.7, that is docked within the corporate limits of the city, shall collect and pay to the city of Dubuque an admission fee of fifty cents ($0.50) for each person embarking on an excursion gambling boat, except for the following persons, for whom the licensee shall be exempt from the requirement of the collection of an admission fee:
1. Commissioners and members of the staff of the state racing and gaming commission while on official business;
2. Persons under the age of twenty one (21) who are not charged an admission fee to participate in an excursion;
3. Any other persons exempted by ruling of the state racing and gaming commission.
B. Payment For All Excursions And All Persons Using Ticket: If tickets are issued that are good for more than one excursion, the admission fee shall be paid for each person using the ticket on each excursion that the ticket is used.
C. Free Or Complimentary Admission Tickets: If free passes or complimentary admission tickets are issued, the licensee shall pay the same fee upon these passes or complimentary tickets as if they were sold at the regular and usual admission rate.
D. Fee Free Passes: The excursion boat licensee may, however, issue fee free passes to actual and necessary officials and employees of the licensee or other persons actually working on the excursion gambling boat. Issuance of fee free passes is subject to the rules of the Iowa racing and gaming commission and a list of all persons to whom fee free passes are issued shall be filed with the commission as required by code of Iowa section 99F.10(2)(d) and a copy thereof provided to the city.
E. Monthly Payments To City: The fee required by this section shall be paid to the city on a monthly basis and shall be accompanied by an accounting therefor. (2007 Code § 31-13)