There is hereby levied and imposed upon every person who pays an admission charge to any place, including a tax on short-term rental or persons who are admitted free of charge, or at reduced rates, to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of five percent on the amounts paid for the use of a short-term rental or admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence or right of admission thereto is made outside of the City. The tax shall apply to every admission charge made in connection with a circus, side show or carnival, and for every admission charge made in connection with amusement rides such as merry-go-rounds, Ferris wheels, dodge’ems and roller coasters.
(b) A tax of five percent on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at the ticket offices, such tax to be returned and paid in the manner provided in Section 181.04 by the person selling the ticket;
(c) A tax of five percent of the amount paid 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;
(d) A tax of five percent on the amount paid as annual membership dues by every club or organization maintaining a golf course, and a tax of five percent on greens fees paid to golf courses either under club or private ownership; and
(e) A tax of five percent on all admission charges paid into an amusement machine, as defined in Section 721.01(a) of the Business Regulation Code.
(Ord. 118-83. Passed 7-5-83; Ord. 120-88. Passed 5-16-88; Ord. 97-19. Passed 6-3-19.)