(a) The tax levied by this chapter shall not be applicable to an admission charge to an event for which the net proceeds, if any, are to be used exclusively for charitable, eleemosynary, educational, cultural, civic, community improvement, or religious purposes.
(b) The tax imposed and levied by this chapter shall not apply to an organization that is organized exclusively for religious purposes or that has been determined by the Internal Revenue Service to be an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986.
(c) Any person who claims an exclusion or exemption under subsection (b) hereof shall file a claim therefor upon forms furnished by the Finance Director and if the Finance Director determines that the exclusion or exemption is justified, no admission tax shall be imposed or levied. The Finance Director shall not allow an exclusion or exemption where it appears that there is a disproportionate expenditure for promoting or conducting an event in relation to gross profits, if any, and none shall be allowed when the person does not control the sale of admissions to the event or where talent, services, or other items are compensated for on a percentage basis if the percentage results in payment in excess of the flat rate ordinarily charged for the same talent, services, or other items.
(Ord. 21-175. Passed 11-8-21.)