The tax imposed by this subchapter shall be not imposed upon the privilege of witnessing or participating in any entertainment conducted by and the proceeds of which, after payment of reasonable expenses, inure exclusively to:
(A) Any non-profit corporation or organization operating for educational, civic, charitable or religious purposes;
(B) Any governmental organization or agency, municipal corporation or body politic of any kind; or
(C) Any of the following, if not operated for the profit of any person or persons: professional organizations, labor unions, industrial organizations, business associations and political parties.
(Ord. 95-2, passed 6-19-1995)