There is levied and imposed upon every person who enters any place of amusement, dance hall, or where any game is conducted, or where any entertainment is provided, or any theater, or any building or enclosure where any sport is conducted, or entertainment is provided for those that attend the same, and a charge is provided or collected of or from such person in part or whole, a tax in an amount equal to one cent ($0.01) on twenty cents ($0.20) or fraction thereof upon each and every such person entering or attending, and such charge levied regardless whether the particular person is admitted free, or at a cut rate, and regardless of age, employment or service. (1973 Code § 3.04.010; amd. 1996 Code)