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 (3%) on the amounts received for admission to any place, including admission by season ticket or subscription;
(b) A tax of three percent (3%) on the amount received for admission to any public performance for profit at any roof garden, cabaret or similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
(Ord. 123-72. Passed 1-8-73.)