There is hereby levied and imposed upon every person who pays an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of three percent on the amounts received for admission to any public or private place, including admission by season ticket, subscription or membership dues;
(b) A tax of three percent on the excess of the amounts received for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places of amusement other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 171.04 by the persons selling the ticket;
(c) A tax of three percent on the amount received 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, cover charge or other similar charge;
(d) A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course, and a tax of three percent on greens fees collected by golf courses, either under club or private ownership; and
(e) A tax of three percent (3%) on the amount received for the operation or use of a mechanical or electrically operated amusement device, at whatever place located. (Ord. 78-6. Passed 3-20-78; Ord. 81-79. Passed 6-29-81.)