(a) No tax shall be levied under this chapter with respect to any admission, all the proceeds of which inure:
(1) Exclusively to the benefit of religious or charitable organizations located in the Village, provided no part of the earnings thereof inures to the benefit of any private stockholder or individual.
(2) Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State, and if no part of their net earnings inures to the benefit of any private stockholder or individual.
(b) Immediately after the event for which an exemption from the admissions tax has been allowed, a responsible individual of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Tax Administrator setting forth the amount of money actually received by the treasurer of such institution, society or organization, together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from the admissions tax for the benefit of such organization, institution or society. If such statement shows a disproportionate expenditure for the promoting and conducting of such event in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
(c) The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items. The exemption provided for shall be subject to the approval of the Tax Administrator.
(Ord. 2001-17. Passed 4-17-01.)