189.03 EXEMPTIONS.

   (a)   No tax shall be levied under this chapter with respect to any admission all the proceeds of which inure:

      (1)   Exclusively to the benefit of religious, education or community service organizations, or charitable institutions, societies or organizations, if no part of the net earnings thereof inures to the benefit of any private stockholder or individual;

      (2)   Exclusively to the benefit of persons in the military or naval forces of the United States, National Guard organizations, reserve officer 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 and if no part of their net earnings inure to the benefit of any private stockholder or individual.

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

      (4)   Exclusively to the benefit of members of any department fund of any municipal corporation or the dependents of heirs of such members;

      (5)   Exclusively to the benefit of the general revenue fund of any municipal corporation or exclusively to the benefit of any fund of any municipal corporation under the control of a recreation commission; or

      (6)   Exclusively for annual membership dues for health or fitness club.

   (b)   Immediately after the event for which an exemption form the admission tax has been allowed, the treasure of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Director of Finance setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent request for exemption from the admission tax for the benefit of such institution, society or organization and if such statement shows a disproportionate expenditure for promotion and conducting such event in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.

   (c)   The exemption from the tax provided in this section shall not be allowed to any institution, society or organization that does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate originally charged for the same talent, services or other items.

(Ord. 66-1998. Passed 12-10-98.)