189.02 LEVY OF TAX.

   For the purpose of providing additional revenue to the City for use in meeting its general operation expense, there is hereby levied and imposed upon every person who pays an admission charge to any place:

   (a)   A tax of five percent (5%) on the amounts paid for admission to any place, including admission by season ticket or subscription, which tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City.

   (b)   A tax of five percent (5%) on the excess of the amounts paid for tickets or cards of admission to theaters, operas, and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas, and other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 189.04 by the person selling the ticket; and

   (c)   A tax of five percent (5%) on the amount paid for admission to any public performance for profit at any roof garden, night club, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.

   (d)   New revenue generated by the increase in the admission tax shall be allocated in part to five-year lease payments to be made annually on the rescue squad purchased pursuant to Ordinance No. 89-2009 for use by the Fire Department, lease payments to be due in years 2011-2015.

      (Ord. 1-2010. Passed 2-11-10.)