No tax shall be levied under this chapter with respect to any admission charge all the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations, societies or organizations for prevention of cruelty to children or animals or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving any municipal corporation, or of maintaining a cooperative or community center moving picture theater, or swimming pool, if no part of the net earnings thereof inures to the benefit of any private stockholder or individual;
(b) 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 the 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;
(c) Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need;
(d) Exclusively to the benefit of members of a division of police or division of fire of any municipal corporation, or the dependents or heirs of such members;
(e) Exclusively to the benefit of the general revenue fund of any municipal corporation or exclusively to the benefit of any fund of any municipal corporation under the control of a recreation commission. This exemption from the tax, however, shall not be allowed in cases wherein the admission price is forty-one cents (41¢) or more.
The exemptions from tax provided by this section shall, however, not be allowed in cases of admission to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions, unless exclusively for the benefit of those organizations set forth in subsection (b) hereof.
Immediately after the event for which an exemption from admission tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Treasurer setting forth the amount of money actually received by the 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 admissions tax for the benefit of the institution, society or organization, and 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.
The exemption from tax provided in this section shall not 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, service or other items are compensated for on a percentage basis if the percentage results in payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(Ord. 118-83. Passed 7-5-83.)