797.02 TAX LEVIED; RATES.
   There is hereby levied and imposed upon every person who pays an admission charge to any place:
   (a)   A tax of 5% percent 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 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 Euclid or is made prior to the date of the event.
   (b)   A tax of 5% percent on the excess of the amounts paid for tickets or cards of admission sold at places other than the ticket offices of such places of exhibition, at a price that exceeds the face values of the established price thereof at such ticket offices, such tax to be returned and paid in the manner provided in Section 797.04 by the person selling the ticket.
(Ord. 197-2009. Passed 11-16-09.)