Upon every person engaging or continuing within the 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 five tenths of one percent (.5%) of the gross income of the business. (Ord. 299. Passed 5-15-06.)