(a) No tax shall be imposed under this chapter:
(1) On Amounts Received for Admissions not within the taxing power of the City under the constitution or laws of the State of Ohio or the United States;
(2) On any amount received for admission to any cinema, all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, societies, or community service organizations, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual.
(b) No exemption claimed under the above shall be granted except on a claim therefor made at the time the amount received for admission is collected, and under penalty of perjury on a form prescribed by the Tax Administrator. (Ord. 2000-25. Passed 4-18-00.)