(A) There shall be levied and collected for every license granted for any of the purposes mentioned in § 4-3-65, the following sums:
For every lecture, theater, exhibition, entertainment, public dance, moving picture show or amusement not hereinbefore specified | $2 per day for the first day and $1 per day for each consecutive calendar day thereafter |
For every show, menagerie or circus | $25 per day |
For every side show or exhibition of monstrosities or freaks of nature or museum | $5 per day |
For merry-go-rounds or skating rinks | $2 per day for the first day and $1 per day for each consecutive calendar day thereafter |
(B) The term FIRST DAY as used in this section shall be understood and is hereby declared to be and to mean any day not immediately following a calendar day (Sunday not included) when any merry-go-round, skating rink, lecture, theater, exhibition, entertainment, moving picture show or amusement shall have been produced, presented, given or held at any place in the city by the same person, company, corporation, troupe or organization or under the same management or control; provided, that any owner, manager or lessee of any opera house, building, theater or place of amusement may take out a yearly license for the purpose of using and letting the same for roller skating, theatrical entertainments, concerts, moving picture shows, public dances, lectures or other public entertainments, upon paying into the city treasury an annual license fee of $25 payable annually in advance, in all cases where the seating capacity of such opera house, theater or place of amusement shall be 250 or less; and an annual license fee of $50 payable annually in advance in all cases where the seating capacity of such opera house, theater or place of amusement shall be in excess of 250 and where such annual license fee is so paid in advance, no license shall be required under the provisions of this subchapter from any person or persons, company or organization, occupying any opera house, theater or building so licensed.
(1974 Code, § 3-3-2)