(a) There is hereby levied and imposed a tax upon every person who operates, whether by ownership, lease, or rental, or pays an admission, cover charge, fee and/or parking charge for the right or privilege to use or enter a/an: establishment serving liquor and providing entertainment, lodging facility, theater, amphitheater, auditorium, dance hall, roller or skating rink, athletic field, swimming pool, outdoor amusement park, mechanical or electronic amusement device for playing or riding, automobile or motorcycle race or contest, horserace meet, horse show, dog show, circus, sideshow attraction, parking lot or any other public exhibition or performance for profit. This extends to persons who are admitted free of charge or at reduced prices to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations, within the Municipality. The tax imposed shall be five percent (5%) on the amount of money paid for the admission, or the value of the right of admission fee thereto, or upon the amount charged for the use of the lodging facilities or the mechanical or electronic amusement device. This includes admissions by meet or season tickets, passes or subscriptions, whether paid for or not.
(b) Such tax shall apply to every admission charge for any such place or event offered, conducted, or sponsored within the Municipality, notwithstanding that the sale of the ticket or right of admission was made outside the corporate limits of the Municipality.
(c) Any designation of such admission charge as a rental, service charge or similar designation shall not be construed to avoid the application of an admissions tax if it is, in effect, a charge for the right or privilege to enter and/or use such place or event sponsored.
(d) In the matter of machines that give rides or provide other amusement to young patrons, the operator or individual or establishment providing or offering such machines is required to make a tax return as provided in Section 183.05(c) and shall be required to pay no tax hereunder unless the total income from all such machines on the premises exceeds five hundred dollars ($500.00) annually. The tax return is required whether this amount is exceeded or not.
(Ord. 30-1984. Passed 4-24-84.)
(Ord. 30-1984. Passed 4-24-84.)