(A) It shall be unlawful to conduct, operate or exhibit any race between persons, animals or vehicles, or any baseball games, boxing or wrestling matches or any other athletic contest or exhibition for admission to which a fee is charged without having procured a license therefor.
(B) The proprietor of such exhibition shall submit to the Director of Finance a statement verified under oath of the gross receipts of each game, contest or race, within 1 week after such exhibition. At the same time, such proprietor or person exhibiting or operating such exhibition shall pay to the Director of Finance a sum equal to 3% of the gross receipts.
(1997 Code, § 33.07) Penalty, see § 10.99