There is levied and imposed upon every person who pays an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates, for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of ten percent (10%) on the amount received as an admission charge to any place. The tax shall apply to every admission within the Municipality.
(b) A tax of ten percent (10%) on excess of the amount received for tickets or cards of admission to theaters, operas and other places of amusement, sold at a location other than the ticket offices of such places, over and above the amounts representing the established admission charge therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 191.04 by the person selling the ticket.
(c) A tax of ten percent (10%) on the admission charge to any public performance for profit.
(d) A tax of ten percent (10%) on the admission charge received as annual membership dues by every club or organization maintaining a place as defined by Section 191.01(b).
(e) A tax of ten percent (10%) on the amount received, exclusive of federal, State and local admission taxes, for or on account of the use of any place for a public performance, the admission charge to which performance is exempt from tax under Section 191.03, such tax to be applicable regardless of whether such receipts are designated by the owner, operator or lessee of such place as rentals of property, charges for talent or services or otherwise.
(Ord. 2001-27. Passed 5-1-01.)