173.02 TAX LEVIED.

   There is hereby levied and imposed upon every person who pays an admission charge to any place:

   (a)    A tax of three percent on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the Municipality 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 Municipality.

   (b)    A tax of three percent 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 is to be returned and paid in the manner provided in Section 173.04 by the person selling the ticket.

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

   (d)    A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course; a tax of three percent on greens fees collected by golf courses either under club or private ownership; a tax of three percent on fees charged by any golf driving range or practice fairway

   (e)    A tax of three percent on the amount received as annual membership dues, initiation fees and court time, by every club or organization maintaining a tennis court, handball court, squash court or paddle tennis court.

      (Ord. 74-46. Passed 10-21-74.)