(a) The tax levied by this chapter shall not be applicable to admission charges to be used exclusively for charitable, educational or religious purposes or used exclusively for the benefit of members of a nonprofit organization.
(b) Immediately after the event for which an exemption from admissions tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Tax Administrator setting forth the amount of money actually received by such treasurer, together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization, and if such statement shows a disproportionate expenditure for promoting and conducting such event, in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
(c) The exemption from tax provided for in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(Ord. 1998-9. Passed 7-7-98.)