181.03 ADMISSIONS EXEMPT FROM TAX.

   No tax shall be levied under this chapter with respect to any admission where all the proceeds inure:

   (a)    Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations;

   (b)    Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, posts or organizations of war veterans, or auxiliary units of the same, provided that no part of their net earning inure to the benefit of any individual;

   (c)    Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need;

   (d)    Exclusively to the benefit of members of the Police or Fire Departments of the Municipality;

   (e)    Exclusively to the benefit of the Municipality.

   Immediately after the event for which an exemption has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Finance Director setting forth the amount of money actually received together with the expenses of promoting and conducting such event.

(Ord. 1495. Passed 3-28-50.)