For the purpose of providing revenue to defray a portion of current expenses and other expenditures of the City of Norwood, there is hereby levied:
(a) A tax of two percent (2%) on the amounts received for admission to any place in the City of Norwood, including admission by season ticket or subscription.
(b) A tax of two percent (2%) on the excess of amounts received for tickets or cards of admission to theaters, operas, and other places of amusement, sold in the City of Norwood at news stands, hotels, and places other than the ticket offices of such theaters, operas, or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices; such tax to be returned and paid in the manner and subject to the interest provided in Section 185.05 by the person selling such tickets.
(c) A tax of two percent (2%) on the amount received for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment in the City of Norwood in case the charge for admission is in the form of a service charge or cover charge, or a similar charge in whatsoever form, provided, that if such charge is in the form of a fixed minimum service charge to the admittee, the tax shall be computed upon one-third of such fixed minimum service charge.
(Ord. 93-1996. Passed 11-26-96.)