No tax shall be levied under this chapter with respect to any admissions, all the proceeds of which inure exclusively to the benefit of:
(a) Religious or charitable institutions, societies or organizations;
(b) 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 inures to the benefit of any private stockholder or individual;
(c) Persons who have served in the military or naval forces of the United States and are in need;
(d) Members of the Police or Fire Departments or the dependents or heirs of such members;
(e) Any high school or other school.
(Ord. 226. Passed 11-3-47.)