(A) A tax or license is imposed upon all persons engaged in the business of operating a theater within the corporate limits of the city, at the rate of 4% of the gross receipts for all admissions charged for entrance to any such theater. The amount on which the tax herein levied is imposed shall not include any tax imposed upon such admissions by the United States of America, the state, the city or any other governmental unit; provided further, that the person may at his or her option pay an annual license fee as follows:
(1) Inside theaters shall pay an annual license fee of $200;
(2) Outdoor theaters shall pay an annual license fee of $300; and
(3) Part-time theaters shall pay a weekly license fee of $10.
(B) The tax herein imposed shall be due and payable on the tenth day of each month for the preceding calendar month. The tax shall be collected by the City Clerk, and by him or her paid unto the City Treasurer, or on May 1 of each year.
(Prior Code, § 113.82) (Ord. 60-1, passed 12-19-1960)