(a) No tax shall be levied under this chapter for any admissions where the proceeds of such admission are given:
(1) Exclusively to the benefit of artistic, educational, religious, or charitable institutions, societies, or organizations, and no part of any net earnings therefrom is given to the benefit of any private stockholder or individual.
(2) Exclusively to the benefit of persons in the military service of the United States, the State of Ohio, or another state of the United States, and no part of any net earnings therefrom is given to the benefit of any private stockholder or individual.
(3) Exclusively to the benefit of National Guard associations, reserve officer associations or posts, organizations of war veterans, or any auxiliaries or societies of any such association, post, organization, auxiliary, or society, if such entities are organized and registered under the laws of the State of Ohio and no part of their net earnings is given to the benefit of any private stockholder or individual.
(4) Exclusively to the benefit of the general revenue fund of any municipal corporation in the State of Ohio, or any recreation commission created within or between municipal corporations or other Ohio governments.
(5) Exclusively to the benefit of a political action committee, campaign committee, or continuing association, as defined in Ohio R.C. 3517.01, and no part of any net earnings therefrom is given to the direct benefit of any private stockholder or individual, other than the political candidates supported thereby.
(b) The exemption contained in subsection (a) hereof shall not be allowed in cases of admissions to wrestling matches, prize fights, boxing or sparring matches, or other pugilistic exhibitions or contests, unless the event is:
(1) Conducted solely for the benefit of organizations named above; and
(2) The contestants are all amateurs and receive no compensation or prize for participation or victory, other than their expenses for lodging and travel.
(c) The exemption contained in subsection (a) hereof shall not be allowed in cases where talent or services are compensated for on a contingent or percentage basis, and such contingency or percentage results in compensation more than the rates otherwise ordinarily charged for such performance or appearance.
(d) The exemption contained in subsection (a) hereof shall not be allowed to entities which do not control the sale of admissions to the event for which exemption is sought.
(e) Immediately after conducting an event for which an exemption is claimed, the treasurer of the entity or entities for whose benefit such an event has been held shall file an itemized statement with the Director of Finance setting forth:
(1) The amount of money received from such event; and
(2) The expenses of hosting, promoting, and conducting the event.
Such statement shall be used as a basis for subsequent requests for exemption from admissions tax for the benefit of such entity, and if such statement shows a disproportionate expenditure in relation to the profits received, if any, no such future exemption shall be allowed that entity.
(Ord. 99-62. Passed 6-15-99.)