(a) No fee shall be imposed under this chapter:
(1) On amounts received for admissions not within the power of the City under the constitution or laws of Ohio or the Unites States.
(2) On any amount received for admission to any entertainments, all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, society or community service organizations, if no part of the net earnings therof inure to the benefit of any private stockholder or individual.
(3) On admission to an event conducted in a place having a capacity of 2500 or fewer attendees.
(4) On admission to an event wherein the charge for admission is less than twenty dollars ($20.00).
(5) For any event that occurs prior to July 1, 2020.
(b) No exemption claimed under subsections (a)(1) or (2) above shall be granted except on a claim therefor made at the time the amount received for admission is collected, and under penalty of perjury on a form prescribed by the Tax Commissioner.
(Ord. 49-19. Passed 12-2-19.)