There is levied a tax of three percent (3%) on the amounts received for admission to any entertainment in the City, except cinemas which are provided for separately in Chapter 97 of this Code. Such tax to be known as the “entertainment admission tax.” The tax is levied for the period commencing October 1, 1984, and shall be effective in subsequent period unless revoked or amended. The purpose of the tax is to provide 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.
(Ord. 49-1984, passed 6-27-84)