There is hereby levied and shall be collected an amusement or admission tax of two percent (2%) on the sale of each adult ticket to any public amusement or entertainment conducted for private profit within the corporate limits, such tax to be levied upon the purchaser and to be added to the price of the ticket and to be collected by the seller; provided, that if the amount of the tax so levied shall, when computed, be or contain a fraction of one cent (1¢), such fraction may be counted as one cent (1¢).
(Passed 5-17-82.)