(a) The tax herein levied and imposed shall not be charged and collected on admissions where the maximum venue capacity is 100 persons or less, based on the permitted occupancy capacity of the venue as determined by applicable building codes, or where the admission price is $6.00 or less.
(b) The tax herein levied and imposed shall not be charged and collected on admissions to any form of amusement which is sponsored, organized, and promoted by, and whose benefits inure to, a political subdivision or municipal corporation within the Commonwealth of Pennsylvania.
(c) The tax herein levied and imposed shall not apply to membership dues, fees or assessments for charitable, religious, beneficial or nonprofit organizations, so long as the charge and collection of such tax is prohibited by applicable law.
(d) The tax herein levied and imposed shall not apply to admissions to motion-picture exhibitions and sound motion-picture exhibitions having no form of live entertainment, vaudeville or theatrical performance in connection therewith, to the extent the charge and collection of such tax is prohibited by applicable law.
(e) The tax herein levied and imposed shall not apply to membership, membership dues, fees or assessments, donations, contributions or monetary charges of any character whatsoever paid by the general public, or a limited or select number thereof, for such persons to enter in to any place, indoors or outdoors, to engage in any activities, the predominant purpose or nature of which is exercise, fitness, health maintenance, improvement or rehabilitation, health or nutrition education, or weight control, so long as the charge and collection of such tax is prohibited by applicable law.
(f) The tax herein levied and imposed shall only apply to admissions to bowling alleys or bowling lanes, to the extent permitted by applicable law.
(g) The tax herein levied and imposed shall not apply to racetracks, so long as the charge and collection of such tax is prohibited by applicable law.
(Ord. 30-2014. Passed 12-16-14.)