(a) No tax shall be levied under this chapter with respect to any admissions all the proceeds of which inure:
(1) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations, if no part of the net earnings thereof inures 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, reserve officer associations or 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 and if no part of their net earnings inures to the benefit of any private stockholder or individual;
(3) Exclusively to the benefit of persons who serve in the military or naval forces of the United States and are in need;
(4) Exclusively to the benefit of members of the police or fire departments of any municipality or the dependents or heirs of such members; and
(5) Exclusively to the benefit of the general revenue fund of any municipality or exclusively to the benefit of any fund of any municipality under the control of a recreation commission.
(b) The exemption from the tax provided in this section shall not, however, be allowed in cases of admissions to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions or in cases of admissions to any athletic game or exhibition the proceeds of which inure wholly or partly to the benefit of any high school, academy, preparatory school or other school, or wholly or partly to the benefit of any college or university.
(c) Immediately after the event for which an exemption from the admissions tax has been allowed, the treasurer of the institution, society or organization for whose benefit the event was held shall file an itemized statement with the Tax Administrator setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting the event. The statement shall be used as a basis of subsequent requests for exemption from the admissions tax for the benefit of the institution, society or organization. If the statement shows a disproportionate expenditure for promoting and conducting the event, in relation to the profits, if any, no exemption shall thereafter be allowed to the institution, society or organization.
(d) No exemption from the tax provided in this section shall be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis, if such percentage results in payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(Ord. 2018-32. Passed 10-3-18.)