(a) No tax shall be imposed under this chapter:
(1) On an admission charge not within the taxing power of the City under the constitution or laws of Ohio or the United States;
(2) On any admission charge, all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, societies, or community service organizations, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual.
(3) On any admission charge where the total charge for admission, as shown on the admission ticket pursuant to Section 185.04, does not exceed five dollars ($5.00).
(b) No exemption claimed under subsections (a)(l) or (2) above shall be granted except on a claim therefore made at the time the amount received for admission is collected, and under penalty of perjury on a form prescribed by the Director of Finance.
(Ord 07-161. Passed 6-20-07.)