(A) Upon every person engaging or continuing within this city in the business of operating a theater, opera house, moving picture show, vaudeville, amusement park, dance hall, skating rink, race track, radio broadcast station, or any other place at which amusements are offered to the public, the tax shall be equal to 0.40% of the gross income of the business.
(B) The provisions of this subchapter shall not apply to performances sponsored by churches, charitable, civic, patriotic or religious associations, schools, or academic institutions.
(Ord. passed 6-8-2017)