(a) No admissions tax shall be levied and imposed with regard to any charge for the right or privilege of admission if the entire proceeds of the place or event offered or sponsored inure exclusively for the benefit of any religious, civic, charitable, educational, municipal, military, war veteran or any of their auxiliary units, institutions, societies, groups or organizations.
(b) Such exemption from admissions tax shall not be allowed to any such unit, institution, society, group, organization or their auxiliary which does not, exclusively or directly, control the sale of admissions to the place or event offered or sponsored.
(Ord. 30-1984. Passed 4-24-84.)