(A) A tax is hereby imposed for the period commencing upon the effective date hereof and continuing for each succeeding tax year thereafter upon the admission fee or privilege to attend or engage in any amusement, except for a golf course, at the rate of 10% of the established price charged the general public, or a limited or selected group thereof, or any person or number of persons, by any producer for such privilege, which shall be paid by the person acquiring such privilege.
(B) A tax is hereby imposed for the period commencing upon the effective date hereof and continuing for each succeeding tax year thereafter upon greens fee paid for the right or privilege to use a golf course, at the rate of 5% of 40% of the greens fees under $35, which shall be paid by the person acquiring such privilege.
(C) In the case of persons admitted free or at reduced rates to any place of amusement, at a time when and under circumstances under which an established price is charged to other persons, the tax imposed by this subchapter shall be computed on the established price charged to such other persons of the same class for the same or similar accommodations, to be paid by the person so admitted.
(D) In the case of persons having permanent use of boxes or seats in any place of amusement, or a lease for the use of such box or seat in such place of amusement, the tax imposed by this subchapter shall be computed on the established price for which a particular box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, such tax to be paid by the lessee or holder.
(Ord. 1003, passed 7-16-1996; Ord. 1054, passed 6-19-2007)