§ 110.66 TAX BASED ON SEATING CAPACITY.
   Every person regularly engaged in the business of operating a motion picture house, theater, other than in a tent, shall pay an annual tax of $75 where the seating capacity does not exceed 350 seats or 140 speakers, plus $12.50 for each additional 100 seats or 40 speakers or major fraction thereof.
('81 Code, § 5.04.400)