§ 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)