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 amount paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City 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.
(b) A tax of three percent (3%) on the excess of the amount paid for tickets or cards of admission to theaters and other places of amusement which are sold at newsstands, hotels and places other than the ticket offices of such theaters or other places of amusement, over and above the amounts representing the established price therefore at the ticket offices; the tax shall be returned and paid in the manner provided in Section 181.04 by the person selling the ticket.
(c) A tax of three percent (3%) on the amount paid for admission to any public performance for profit at 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.
(d) A tax of three percent (3%) on the amount paid into or for the use of an amusement device that is operated by a coin or token by the hour or any part of an hour, such as, but not limited to, pinball, video games, and devices used to view video or movies. The tax shall apply to every device within the City for which a charge is made.
(e) A tax of twenty-five cents (25¢) per ticket will be charged in lieu of the three percent (3%) tax for all major and minor league baseball games within the City limits. All tax collected from major and minor baseball tickets will be used solely for capital improvements to the City-owned minor league stadium.
(Ord. 2009-108. Passed 9-22-09.)
(f) A tax not to exceed the greater of eight percent of the ticket price or one dollar and fifty cents ($1.50) per ticket will be charged on any and all complimentary or sold tickets, including all loge suite tickets for admission to the Minor League Baseball Stadium, excluding:
(1) Professional baseball games.
(2) High school and college level baseball games.
(3) High school and college level football games.
(Ord. 2011-134. Passed 10-25-11.)