No tax shall be levied under this chapter with respect to any admission, all the proceeds of which inure:
(a) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual.
(b) Exclusively to the benefit of persons in the military or naval forces of the United States, or of National Guard organizations, reserve officer associations or 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, and if no part of their net earnings inure to the benefits of any private stockholder or individual.
(c) Exclusively to the benefit of persons who have served in the armed forces of the United States and are in need.
(d) Exclusively to the benefit of members of the Police or Fire Departments of any municipal corporation, or the dependents or heirs of such members.
(e) Exclusively to the benefit of the general revenue fund of the City or exclusively to the benefit of any fund of the City under the control of the Recreation Board.
(f) Exclusively to the benefit of the Board of Education of the City or any public or parochial school or department thereof.
However, the exemption from the tax as provided by this section shall not be allowed in case of admissions to wrestling matches, prize fights, or boxing, sparring or other pugilistic matches or exhibitions, nor to any institution, society or organization which does not control the sale of the admissions to the event for which exemption is claimed, nor shall any exemption be allowed when talent, services or other items are compensated for on a percentage basis, if such percentage basis results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(Ord. 1956-72. Passed 4-19-56.)