(a) There is hereby levied a tax upon every person who operates or pays an admission and/or parking charge for the right or privilege to use or enter a theater, auditorium, dance hall, roller or skating rink, athletic field, swimming pool, outdoor amusement park, mechanical amusement device for playing or riding, automobile and/or motorcycle race or contest, horse race meet, horse race meet conducted for any stake, purse or award, horse show, dog show, circus, sideshow attraction, parking lot, amusement device as defined in Section 804.01 of these Codified Ordinances, and/or any other public exhibition or performance for profit. This extends to persons who are admitted free of charge or at reduced prices to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations, within the Municipality. The tax imposed shall be three percent of the amount of money paid for the admission, or three percent of the value of the right of admission, and five percent of the amount charged to park, and five percent of the amount charged for the use of the mechanical or electronic amusement devices. This includes admissions by meet or season tickets, passes or subscriptions, whether paid for or not.
(Ord. 1982-39. Passed 4-14-82; Ord. 2004-24. Passed 5-12-04; Ord. 2004-35. Passed 7-14-04; Ord. 2013-122. Passed 10-23-13.)
(b) Such tax shall apply to every admission charge for any such place or event sponsored within the Municipality, notwithstanding the fact that the sale of the ticket or right of admission was made outside the corporate limits of the Municipality.
(c) Any designation of such admission charge as a rental, service charge or similar designation shall not be construed to avoid the application of an admissions tax if such charge is, in effect, a charge for the right or privilege to enter the place or event sponsored.
(d) In the matter of machines that give rides to young patrons, the operator of such machine rides is required to make a tax return as provided in Section 892.05(c) and shall be required to pay no tax hereunder unless the total income from all such machine rides on his or her premises exceeds one hundred dollars ($100.00) annually. The tax return is required whether this amount is exceeded or not.
(Ord. 1967-82. Passed 9-25-67; Ord. 2004-24. Passed 5-12-04; Ord. 2004-35. Passed 7-14-04; Ord. 2010-35. Passed 11-22-10; Ord. 2015-74. Passed 12-30-15.)