No tax shall be levied under this chapter with respect to any admissions, all the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational or charitable institutions, societies or 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, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual;
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of national guard organizations, reserve officers' associations or organizations, 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.
(c) Exclusively to the benefit of members of the police or fire department of any County municipal corporation, or the dependents or heirs of such members.
(d) Any organization, person or individual seeking the exemption privileges as outlined in this section, shall file his request with the Auditor, Treasurer or Mayor of the City, and the determination and conclusion reached by the Auditor, Treasurer and Mayor of the City as to whether or not exemption privileges should be granted, shall be final.
The exemption from tax provided by this section shall not be allowed in case of admissions to wrestling matches, prize fights or boxing, sparring or other pugilistic matches or exhibitions nor in the case of admissions to any athletic game or exhibition the proceeds of which inure wholly or partly to the benefit of any high school, academy, preparatory or other school. (Ord. 80-7430. Passed 3-19-80.)