There is hereby levied:
(a) A tax of three percent (3%) on the amount paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission in the Municipality for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Municipality.
(b) A tax of three percent (3%) on the excess of the amounts received for tickets or cards of admission to theaters, operas or other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, in addition to the amounts representing the established price therefor at such ticket offices. The person selling the ticket shall return and pay the tax in the manner provided in Section 771.04.
(c) A tax of three percent (3%) 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, cover charge or other similar charge;
(d) A tax of three percent (3%) on the amount received as annual membership dues by every club or organization maintaining a golf course, a tax of three percent (3%) on greens fees collected by golf courses either under club lease or private ownership and a tax of three percent (3%) on golf tournament exhibitions open to the public;
(Ord. 1962-30. Passed 12-5-62.)
(e) A tax of three percent (3%) on the amount received as annual membership dues by every country club or other private club or organization of a fraternal, social, economic, political, recreational, athletic or other nature; and
(f) A tax of three percent (3%) on the amount received by any club, organization or enterprise for the use of athletic facilities, including court time, pool time, gym time or any other use of athletic facilities or services, however referred to.
(Ord. 1981-54. Passed 11-11-81.)