The admissions tax as provided in this chapter shall not apply to the following:
(a) Hotel and motel room accommodations.
(b) Theaters, when the same are used for the showing or exhibition of moving pictures exclusively.
(c) Bowling alleys.
(d) Parking lots and commercial garages.
(e) Public school entertainments, which are school-related; private school entertainments, which are school-related; lecture courses, and lectures on historic, literary or scientific subjects.
(Ord. 83-123. Passed 8-8-83.)