§ 97.02 RATE OF TAX.
   Commencing on January 1, 1979, for the purpose of providing revenue for the purposes of general municipal operations, maintenance, new equipment, extension and enlargement of municipal services and facilities, and capital improvements by the city, there is levied a tax of 3% on the amounts received for admission to any cinema in the city, such tax to be known as the cinema admission tax.
(Ord. 67-1978, passed 11-15-78)