For the purpose of providing revenue (i) to defray costs of property, capital improvements and maintenance in respect of an arena, (ii) to defray maintenance and other costs associated with available off-site parking for events held at an arena, (iii) to undertake building and other capital improvements by the City in establishing and maintaining the entertainment and the central business districts, (iv) to hold special events and (v) to pay costs associated with increased safety force requirements relating to arena operations and traffic control in the vicinity of an arena, there is levied a tax of 5.5% on admission charges to any arena, such tax to be known as the arena admission tax. This arena admission tax applies to all admission charges to any arena, regardless of whether such charges are paid for advance ticket sales, box office ticket sales, mail-order or telephone ticket sales, on-line ticket sales, or otherwise. (Ord. 08-165. Passed 7-16-08.)