181.02 TAX LEVIED.

   There is hereby levied and imposed upon every person who pays an admission charge to any place:

   (a)    A tax of three percent on the amounts paid for admission to any place, including admission by season ticket or subscription, or for the use or rental of property or services, of a recreational or entertainment nature. The tax shall apply to every admission or such use or service for which a charge is made, notwithstanding that the sale of the ticket or other evidence of payment is made outside of the Municipality.

   (b)    A tax of three percent on the amount paid for admission to any public performance for profit, whether in the form of a service or cover charge or a similar charge.

      (Ord. 1974-11. Passed 2-26-74. )