There is hereby levied and imposed upon every person who pays an admission charge, including a tax on persons who are admitted free of charge, or at reduced rates, to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations:
(a) A tax of three percent (3%) on the amounts paid for admission to any place, including admission by season ticket or subscription.
(b) A tax of three percent (3%) on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 183.04 by the person selling the ticket.
(c) A tax of three percent (3%) on the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
In computing the tax levied by this chapter, there shall be excluded from the admission charge the amount of any Federal tax which is imposed thereon or in connection therewith.
(1968 Code Sec. 701.03)