(a) There is hereby levied and imposed upon every person who pays an admission charge to any place:
(1) A tax of six percent (6%) on the amount paid for admission to any place, including admission by season ticket or subscription. This tax shall apply to every admission within the City, for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the City.
(2) A tax of six percent (6%) on the excess of the amount paid for a ticket or card of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amount representing the established price thereof at ticket offices, such tax to be returned and paid in the manner provided in Section 181.04 hereof by the person selling the ticket.
(3) A tax of six percent (6%) of the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
(4) A tax of six percent (6%) on the amount received as annual membership dues by every club or organization maintaining a golf course and a tax of six percent (6%) on greens fees paid to golf courses, either under club or other private ownership, or public ownership.
(Ord. 1992-19. Passed 6-25-92.)
(b) EDITOR’S NOTE: Former subsection (b) hereof was repealed by Ordinance 2004-5, passed February 26, 2004.