§ 112.01 LICENSE TAX LEVIED ON VARIOUS AMUSEMENTS.
   A license tax is hereby levied on every person conducting, engaging in, exercising, or pursuing any of the following businesses, professions, trades, occupations, privileges, or activities within the city, in the amounts set by the Council by motion or resolution:
   (A)   For each skating rink;
   (B)   For each itinerant show, exhibition, or entertainment of any kind which charges admission (including all activities under its auspices), provided that this shall not apply to circuses, menageries, street fairs, and carnivals;
   (C)   For each circus with street parade, without street parade, and for street parade of circus when circus is held outside of city limits;
   (D)   For each street fair or carnival (including all activities under its auspices);
   (E)   For each shooting gallery;
   (F)   For each skill or strength game, or similar game, such as knife boards, rag or wooden images, or other thing or things at which rings, balls, or other things are thrown, pitched, or shot, lung-testing or striking machine or similar device, provided that this shall not apply to games under the auspices of street fairs, carnivals and circuses;
   (G)   For each ferris wheel, merry-go-round, small car or similar apparatus, when not under the auspices of a street fair, civic club, carnival or circus;
   (H)   For professional wrestling matches; and
   (I)   For each medicine show.
(Prior Code, § 9-301) Penalty, see § 110.99