There is hereby levied and imposed upon every person who pays an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates to any place to or for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of five percent on the amount paid for admission to any place, including admission by season ticket or subscription;
(b) A tax of five percent on the excess of the amount 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 theaters, operas or other places of amusement, over and above the amount representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 791.04 by the person selling the ticket;
(c) A tax of five percent on the amount paid for admission to any public performance for profit at any roof garden cabaret or other similar entertainment if the charge for admission is in the form of a service charge, cover charge or other similar charge;
(d) A tax of five percent on the amount paid as annual membership dues by every club or organization maintaining a golf course; and
(e) A tax of five percent on green fees collected by golf courses either under club or private ownership.