Every person, firm or corporation maintaining, conducting or operating any public place where vaudeville performances are given shall pay a license fee of $10 a day or a quarterly license fee based on the seating capacity of the place at which said performance is given and the maximum admission charge, as follows:
Seating Not Over | Maximum Admission Charge Not Over | Maximum Admission Charge | |||
10¢
| 20¢
| 30¢
| 31¢ or Over
| ||
500 | $25.00 | $37.50 | $62.50 | $125.00 | |
1000 | 37.50 | 56.25 | 93.75 | 187.50 | |
1500 | 50.00 | 75.00 | 125.00 | 250.00 | |
1501 or over | 62.50 | 93.75 | 156.25 | 300.00 | |
A "vaudeville performance" for the purpose of this Section shall be deemed to be any public performance for which an admission fee is charged, and which consists of a combination of vocal, instrumental and physical acts or numbers, and provided that motion pictures may be exhibited in connection therewith.
(a) United States Tax Not Included. Whenever in this Article a maximum charge shall be specified for admittance to places of amusement, any United States tax or penalty shall not be included as a part of such charge.
(Amended by Ord. 1827, App. 10/27/42)