501.03 ADMISSIONS EXEMPT FROM TAX.

   (a)   No tax shall be levied under this chapter with respect to any admission all of the proceeds of which inure:

      (1)   Exclusively to the benefit of religious, educational or charitable organizations, societies or organizations for the prevention of cruelty to children or animals or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, or of improving any municipal corporation, or of maintaining a cooperative or community pool, if no part of the net earnings thereof inures to the benefit of any private stockholder or individual.

      (2)   Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State of Ohio, and if no part of their net earnings inure to the benefit of any private stockholder or individual.

      (3)   Exclusively to the benefit of persons who have served in the military or naval forces of the United States and are in need.

      (4)   Exclusively to the benefit of members of the Police or Fire Departments of any municipal corporation, or the dependents or heirs of such members.

      (5)   Exclusively to the benefit of any private or public school or college or university.

   (b)   Immediately after the event for which an exemption from admission tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Director of Finance setting forth the amount of money actually received by such treasurer together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization and if such statement shows a disproportionate expenditure for promoting and conducting of such event, in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.

   (c)   The exemption from tax provided in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.

(Ord. 60-199. Enacted 10-24-60.)