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)