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<br />construed as an admissions charge unless persons entering into a place not receiving such
<br />property or services are admitted free of charge or at a lesser charge. If a lesser charge is
<br />made to persons who do not make use of the property rental or services, that lesser charge
<br />shall be construed as the admissions charge.
<br />(b) "Place" includes, but is not limited to, amphitheaters, amusement parks, athletic
<br />fields or arenas, auditoriums, cinemas, circuses, dance halls, Ferris wheels, merry-go-rounds,
<br />observation towers, roller coasters, side shows, stadiums, swimming pools, and theaters.
<br />(c) "Person" includes an individual, corporation, business trust, estate, trust,
<br />partnership, limited liability company, and association.
<br />1507.02 LEVY.
<br />There is hereby levied and imposed upon every person who pays an admission charge
<br />to any place:
<br />(a) A tax of three percent (3 %) on the amounts paid for admission to any place,
<br />including admission by season ticket or subscription. The tax shall apply to every admission
<br />within the City for which a charge is made, notwithstanding that the sale of a ticket or other
<br />evidence of right of admission is made outside of the City.
<br />(b) A tax of three percent (3 %) on the excess of the amounts paid for tickets or
<br />cards of admission to places of amusement, sold at newsstands, hotels, grocery stores, or other
<br />ticket offices not located at the place of amusement, over and above the price established at the
<br />onsite ticket office.
<br />1507.03 EXEMPTIONS.
<br />(a) No tax shall be levied under this Chapter for any admissions where the proceeds
<br />of such admission are given:
<br />(1) Exclusively to the benefit of artistic, educational, religious, or charitable
<br />institutions, societies, or organizations, and no part of any net earnings therefrom are
<br />given to the benefit of any private stockholder or individual.
<br />(2) Exclusively to the benefit of persons in the military service of the United
<br />States, the State of Ohio, or another State of the United States, and no part of any net
<br />earnings therefrom are given to the benefit of any private stockholder or individual.
<br />(3) Exclusively to the benefit of National Guard associations, reserve officer
<br />associations or posts, organizations of war veterans, or any auxiliaries or societies of
<br />any such association, post, organization, auxiliary, or society, if such entities are
<br />organized and registered under the laws of the State of Ohio and no part of their net
<br />earnings are given to the benefit of any private stockholder or individual.
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