(a) There is hereby levied upon every person who pays an admission charge to the operator of any place which is entirely or partially located within the City, a tax of five percent (5%) of the admission charge paid for admission to the place, including admission by season ticket or subscriptions. The tax shall apply to every admission charge to any place which is entirely or partially located within the City, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside the City.
(b) If a place is not located entirely within the City, the Finance Director shall determine the percentage of the admissions charge attributable to the portion of the place located within the City. In making such determination, the Finance Director shall consider appropriate factors such as the percentage of the place's recreational and business activity which is conducted within the City.
(Ord. 97-068. Passed 12-8-97.)