870.02 IMPOSITION; RATE; COLLECTION.
   (a)   A tax is hereby imposed, for general revenue purposes, at the rate of five percent of the price of admission to each and every amusement within the City. The person conducting such amusement shall be responsible for collecting such tax.
   (b)   Where no fixed admission is charged, or where the price of admission is based on a group rate or discount, the tax shall be based upon the gross admissions collected.
(Ord. 4417. Passed 12-31-86; Ord. 5341. Passed 11-9-22.)