For the purpose of providing additional revenue to the City for use in meeting its general operating expenses, 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, which tax shall apply to every admission within the City 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 City;
(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 to be returned and paid in the manner provided in Section 701.04 by the person selling the ticket; and
(c) A tax of three percent on the amount paid for admission to any public performance for profit at any roof garden, night club, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
(Ord. 1987-101. Passed 10-13-87.)