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(A) Every person conducting any business that provides or participates in entertainment shall pay a business tax as required by the business tax schedule.
(B) Entertainment is divided into the following classifications:
(1) Class “A” - A business providing entertainment in conjunction with the operation of a tavern, bar, night club or cocktail lounge, which for purposes of this section means a business selling or serving alcoholic beverages to the public for consumption on the premises and where food is not sold or served as in a bona fide public eating place, but where some limited food products may be sold or served incidentally to the sale or service of alcoholic beverages.
(2) Class “B” - A business providing entertainment in conjunction with the operation of a bona fide public eating place, which for purposes of this section means a place that regularly serves meals to persons for compensation and has full kitchen facilities, including refrigeration for keeping food and conveniences for cooking an assortment of foods eaten as ordinary meals, and the kitchen complies with all regulations of the Department of Health. The service of only sandwiches and salads is not sufficient to meet this definition. Nothing in this section shall require that food be sold with any ordered beverage. This section applies whether or not alcoholic beverages are sold.
(3) Class “C” - A business providing entertainment in situations not covered by Classes A and B.
(`64 Code, Sec. 16-32) (Ord. No. 2456, 2838)