(A) Exemptions. No tax shall be levied under this subchapter with respect to:
(1) Any admissions, all the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational, or charitable institutions, societies or organizations for the prevention of cruelty to children or animals or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual;
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, reserve officers associations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State of Ohio, and if no part of their net earnings inure to the benefit of any private stockholder or individual; or
(c) Exclusively to the benefit of members of the Police or Fire Department of any Hamilton County municipal corporation, or the dependents or heirs of the members.
(2) The exemption from tax provided by this section shall not be allowed in case of admissions to wrestling matches, prize fights or boxing, sparring, or other pugilistic matches or exhibitions nor in the case of admissions to any athletic game or exhibition the proceeds of which inure wholly or partly to the benefit of any high school, academy, preparatory, or other school, wherein the admission price is $0.76 or more, or wholly or partly to the benefit of any college or university.
(B) Price to be marked on ticket. The price, exclusive of any federal tax to be paid by the person paying for admission, at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped, or written on the face or back of that part of the ticket which is to be taken up by the management of the theater, opera, or other place of amusement, together with the name of the vendor if sold other than at a ticket office of the place of amusement. Whoever sells an admission ticket or card on which the name of the vendor and price is not so printed, stamped, or written thereon, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined not more than $100.
(C) Monthly reports, contents, and payment of tax. Every person receiving any payments for admission, dues or fees, taxable under this chapter, shall on or before day 20 of each calendar month make a return in duplicate under oath to the Village Clerk in such form as the Village Clerk may prescribe, showing the number of taxable admissions issued or disposed of or the amount of taxable dues or fees collected during the preceding calendar month, the amount of tax imposed on the same, and other facts and information as the Village Clerk may require in the form of returns prescribed by him or her; one copy of the return shall be for the use of the Village Clerk and the other shall be filed by the Village Clerk in his or her office in the village.
(D) Confidentiality of returns. All such returns shall be held confidential by the Village Clerk and shall not be available for inspection unless ordered by a court of competent jurisdiction save that the Village Clerk may furnish a copy to the Internal Revenue Department.
(E) Payment. Each person making a return shall at the time of making the same pay the amount of taxes shown thereby to the Village Clerk. The payments shall be paid into the village treasury. The Village Clerk may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments.
(F) Interest. If the tax imposed by this subchapter is not paid when due, there shall be added as a part of the tax interest at the rate of 1% a month from the time when the tax became due until paid.
(1995 Code, § 39.03) (Ord. 4-1948, passed 1-19-1948)