There is hereby levied and imposed upon every person who pays an admission charge to any place a tax of 3% on the amounts paid for admission to any place including admission by season ticket or subscription.
(a) Such tax shall apply to every admission to any place within the corporate limits for which a charge is made, provided the place is located entirely within the City. When any place is located partly within and partly without the City, Council shall estimate what portion thereof is within, and what portion thereof is without, this City, and the tax hereby levied shall apply only to the percentage of admissions corresponding to that portion of the place estimated to be located within this City. If the municipality within which the remaining portion of the place is located shall levy a similar tax with respect to such remaining portion, Council shall make provision for the collection of the tax due the City upon the basis of such estimate. In the instance of the Fairmount Theater, operated by The Fairmount Amusement Company, it is estimated that one-half of the theater is located within the City of University Heights and one-half within the City of Shaker Heights. A similar tax having been levied by the City of Shaker Heights, with respect to the portion of the theater within the boundaries of that City, it is hereby determined and provided that such City, through its duly designated officers, shall collect, as the agent of this City, the tax hereby levied, and shall forward to the proper officer of this City 50% of the combined tax paid by such place, together with a copy of the combined return and other necessary data pertaining thereto.
(Ord. 48-49. Passed 6-21-1948.)
(b) A tax of 3% on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, if such places be within the corporate limits, sold at newsstands, hotels and other places than the ticket offices of such theaters, operas, or other place of amusement, over and above the amounts representing the established price therefor at such ticket offices. Such tax shall be returned and paid in the manner provided in Section 892.04 by the person selling the ticket.
(c) A tax of 3% on the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge, and such place of entertainment be within the corporate limits.
(d) A tax of 3% on the amount paid as annual membership dues by every club or organization maintaining a golf course; and a tax of 3% on greens fees paid to golf courses either under club or private ownership.
(1982 Code, § 183.02) (Ord. 47-79. Passed 9-29-1947.)