There is hereby levied the following taxes:
(a) A tax of two and one-half percent (2-1/2%) on the amounts received for admission to any place, including admission by season ticket or subscription.
(b) A tax of two and one-half percent (2-1/2%) on the amount received for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
(c) A tax of two and one-half percent (2-1/2%) on the amount received as annual membership dues by every club or organization maintaining a golf course and a tax of two and one-half percent (2-1/2%) on green fees collected by golf courses either under club or private ownership.
(d) In computing the tax levied by this chapter there shall be excluded from the total amount received from every person upon whom this tax is imposed the admissions and amusement tax separately paid to or collected by the Federal government.
(Ord. 39-82. Passed 7-12-82.)