A. The tax imposed by section 2-4A-1 of this article shall not apply to the following persons or privileges:
1. The privilege of witnessing any stock show or business show that is not open to the general public, or
2. The privilege of participating in or witnessing any amateur production or activity, such as amateur musicals, plays and athletic events conducted by a not for profit organization operated exclusively for charitable, educational or religious purposes, or
3. Subject to satisfying the requirement contained in subsection B of this section, the privilege of participating in or witnessing any amusement sponsored or conducted by, and the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of:
a. Religious, educational and charitable institutions, societies or organizations, including elementary, junior high and high schools, park districts and libraries within the city;
b. Societies or organizations for the prevention of cruelty to children or animals;
c. Societies or organizations conducted and maintained for the purpose of civic improvement;
d. Fraternal organizations, legion posts, social and political groups which conduct amusements, sponsored occasionally but not more often than twice yearly;
Provided, however, that the entities described in subsections A3a to A3d of this section are governmental or not for profit institutions, organizations, groups or societies, where no part of the net earnings inure to the benefit of any private shareholder or person;
e. Organizations or persons in the armed services of the United States, or national guard organizations, reserve officers' associations, or organizations or posts of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units or societies are organized in the state of Illinois, and if no part of their earnings inure to the benefit of any private shareholder or person;
f. Organizations or associations created and maintained for the purpose of benefitting the members, or dependents or heirs of members, of the police or fire departments of any political subdivision of the state of Illinois;
Provided that the exemptions contained in subsections A3a through A3f of this section shall apply only to benefits or other fundraising events and shall not apply to more than two (2) events per calendar year, and such events shall not exceed a total of fourteen (14) calendar days.
B. None of the exemptions contained in subsection A3 of this section shall apply to a person or privilege unless a written application for exemption is filed with the director at least fifteen (15) calendar days prior to the amusement. The application shall be on a form prescribed by the director and shall contain all information and materials necessary to permit the director to determine whether the exemption claimed by the applicant is applicable.
C. The tax imposed in section 2-4A-1 of this article shall not apply to or be imposed upon:
1. The admission fees to witness in person any amusement that takes place in any auditorium, theater or other venue in the city, whose maximum capacity, including all balconies and other sections, is not more than two thousand (2,000) persons; provided, however, if such venue is in a building or a complex of buildings designed for viewing, witnessing or participating in amusements (for example, with multiple screening rooms or performance spaces), the aggregate number of seats in the entire complex shall be counted as a single venue for purposes of determining the maximum capacity and the applicability of the tax imposed in section 2-4A-1 of this article.
2. Initiation fees and membership dues paid to a health club, racquetball club, tennis club or a similar club or organization, when such club or organization is organized and operated on a membership basis and for the recreational purposes of its members and its members' guests, shall be exempt from the tax imposed in section 2-4A-1 of this article. This exemption shall not be construed to apply to any fees paid or based upon, a per event or a per admission basis.
3. Fees or other charges paid by a patron for the privilege of witnessing, viewing or participating in an amusement, solely within the confines of such patron's home, shall be exempt from the imposition of the tax imposed in section 2-4A-1 of this article. For purposes of this exemption, a "home" means the permanent dwelling residence of the patron. For patrons who live in condominium buildings, apartment buildings or other multiple- unit structures, the individual dwelling unit the patron occupies shall be considered the patron's home. (Ord. 0-02-23, 9-16-2002, eff. 9-26-2002)