The following are exempt from the provisions of this subchapter:
(A) An entertainment or amusement both operated by and sponsored by any governmental agency or any not-for-profit civic, religious, or philanthropic agency, the admission charges for which are devoted exclusively to defraying the costs of such amusement or entertainment and to the furtherance of the purposes for which such agency is established; provided, however, any charges paid by the not-for-profit, civic, religious or philanthropic agency to a third party operator for the use or rental of equipment or facilities under the ownership, possession or control of the third party operator for conducting the amusement or entertainment shall not be exempt from the amusement tax provided for herein and shall be taxable as an admission charge as set forth in this section.
(B) Temporary amusements and entertainments
(Ord. 4540, passed 9-26-2022)