501.02 LEVY AND IMPOSITION.

   There is levied and imposed upon every person who pays an admission charge to any place:

   (a)   A tax of three percent (3%) on the amounts paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the City for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City.

   (b)   A tax of three percent (3%) on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at news stands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 501.04 by the person selling the ticket.

   (c)   A tax of three percent (3%) on the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.

   (d)   A tax of three percent (3%) on the amount paid as annual membership dues by every club or organization maintaining a golf course; and a tax of three percent (3%) on greens fees paid to golf courses either under club or private ownership.

      (Ord. 5247. Enacted 9-23-47.)