There is hereby levied and imposed upon every person who pays an admission charge to any place, including a tax on 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 three percent on the amounts received for 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 of right of admission thereto is made outside the City.
(b) A tax of three percent on the excess of the amounts received 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 such ticket offices, such tax to be returned and paid in the manner provided in Section 183.04 hereof by the person selling the ticket.
(c) A tax of three percent on the amount received 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.
(Ord. 5-66. Passed 5-10-66. )
(Ord. 5-66. Passed 5-10-66. )
(d) A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a swimming pool, tennis, racket ball and handball courts, a tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course, a tax of three percent on greens fees collected by golf courses either under club or private ownership, and a tax of three percent on fees charged by any golf driving range or practice fairway.
(Ord. 124-78. Passed 12-26-78.)