§ 193.04  ADMISSIONS EXEMPT IN CASE OF TEMPORARY OR TRANSITORY AMUSEMENT.
   In addition to the exemptions provided by § 193.03, no tax shall be levied under this chapter with respect to any admissions for an amusement, entertainment or exhibition which complies with all of the following requirements:
   (a)   Such event is of a temporary or transitory nature;
   (b)   Such event is not a regular business of the applicant;
   (c)   Such event occurs infrequently but not more often than five times per year; and
   (d)   The gross admission charges including any federal taxes amount to less than $100.
(Ord. 4401, passed 12-27-1949)