1964 838 Ordinance - Laserfiche WebLink

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1. A tax of three per centum (3%~ on the amounts paid for admission to any place, including admission by season ticket or subscription. 2. A tax of three per centum (3%) on the excess of the amounts paid for tickets or cards of admission to theatres, operas and other places of amusement, sold at news stands, hotels and places other than the ticket offices of such theatres, operas, or other places of amusement, over and above the amounts representing the established price theref or at such ticket offices ,such tax to be returned and paid in the manner provided in Section 4 hereof by the person selling the ticket. 3. A tax of three per centum (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. 4. A tax of three percentum (3%) on the amount paid as annual membership dues by every club or organization maintaining a golf course; and a tax of three per centum (3%) on green fees collected by golf courses either under club or private ownership. Sec. 3. Admissions Exempt from Tax. No tax shall be levied under this Ordinance with respect to any admission all the proceeds of which inure: (a) Exclusively to the benefit of religious, educational or charitable institutions, societies or organizations, if no part of the net earnings thereof inure to the benefit of any private stockholder or individual, (b~ Exclusively to the benefit of persons in~the military or naval forces of the United States, or of National Guard organization reserve officer associations or posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units or societies are organized in the State of Ohio, and if no part of their net earnings inure to the benefit of any private stockholder or individual. (c) Exclusively to the benef it of persons who serve in the military or naval forces of the United States and are in need. (d) Exclusively to the benefit of members of the police or fire departments of any municipal corporation, or the dependents or heirs of such members. (e) Exclusively to the benef it of the general revenue fund of any municipal corporation or exclusively to the benef it of any fund of any municipal corporation under the control of a recreation commission. This exemption from the tax, however; shall not be allowed in cases wherein the admission price is forty-one cents or more.