A. Every person, as part of any traveling troop or show engaged in theatrical performance under canvas, wherein the performance is under or partially surrounded by canvas or other material and for which an admission is charged shall pay a daily tax of one hundred dollars ($100.00) for each day of said performance.
B. Every person engaged in operating, showing, maintaining, sponsoring or using any professional entertainment in conjunction with, as an adjunct to or in promotion of any commercial establishment in the city or the services, sales, wares, merchandise and products thereof or any part thereof shall pay a daily tax of one hundred dollars ($100.00) for each day of said performance.
C. Every person engaged in the business of operating, showing or maintaining any carnival or similar show shall pay a daily tax of three hundred dollars ($300.00) for each day of said carnival.
D. Every person engaged in exhibiting, conducting or showing a circus or trained animal show or menagerie not exhibited as part of any circus shall pay a daily tax of two hundred dollars ($200.00) for each day of said showing.
E. Every person engaged in exhibiting, conducting or showing any side show, either in conjunction with or as a part of any circus, trained animal show or menagerie or otherwise, where a separate admission tax is charged, shall pay a daily tax of one hundred dollars ($100.00) for each day of said showing.
F. Every person engaged in operating any midway ride, including merry go round, circular swing, roller coaster, ferris wheel or other similar ride or contraption intended for pleasure, entertainment or amusement, shall pay a daily tax of twenty five dollars ($25.00) for each such ride or contraption for each day of its operation. (Ord. 0-03-1171, 6-11-2003)