185.03 EXEMPTIONS.
   (a)   No tax shall be levied under this chapter on the following:
   Any admissions, all the proceeds of which inure:
      (1)   Exclusively to the benefit of religious, educational, or charitable institutions, societies, or organizations, societies or organizations for the prevention of cruelty to children, spouses, or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual;
      (2)   Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, posts, or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State of Ohio, and if no part of their net earnings inure to the benefit of any private stockholder or individual; or
      (3)   Exclusively to the benefit of employees or employee organizations of any Hamilton County municipal corporation or the dependents or heirs of such members.
   (b)   The exemption from tax provided by this section shall not be allowed in case of admissions to any athletic game or exhibition, the proceeds of which inure wholly or partly to the benefit of any college or university.
   (c)   The exemption from the tax provided by this section shall not be allowed in case of admissions to any event the proceeds of which inure wholly or partly to the benefit of any promoter for profit.
(Ord. 27-1994. Passed 9-27-94.)