§ 121.16 EVENTS TO WHICH TAX DOES NOT APPLY.

   The tax shall not apply to the following events held at the facility:

   (A)   An event sponsored by an educational institution or an association representing an educational institution;

   (B)   An event sponsored by a religious organization;

   (C)   An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes;

   (D)   An event sponsored by a political organization;

   (E)   An event for which tickets are sold on a per-vehicle or similar basis and not on a per-person basis.

(Ord. 85-11-05, passed 11-29-05)