For every person engaged in the business of conducting, managing or carrying on a moving picture theater or drive-in theater, where moving or motion pictures are exhibited and a fee is charged, collected or received, or conducting a theater containing a permanent stage upon which movable scenery and theatrical appliances are used, where regular theatrical or vaudeville performances are given and for the privilege of viewing which a fee is charged, collected or received, the business tax shall be twenty-five dollars per year, plus ten cents per year for each one thousand dollars of gross receipts. (Ord. 2141 § 17, 1977: Ord. 2063 § 2 (part), 1975).