Ordinance 2977 - Laserfiche WebLink

.w (c) Whenever any person is admitted free or at reduced rates to any place at a time when and under circumstances where an admission charge is made to other persons for the same or similar accommodations, a tax shall be payable by the person so admitted in en amount equal to the tax payable by such other persons for the same or similar accommodations. (d) Whenever the charge to women and children for ad- mission to any place is less than the charge made to men, or when such persons are regularly admitted free, the lesser charge is not deemed to be a reduced rate under this ordinance , and the amount of the tax pay ble hereunder by such persons shall be determined by the amount of the actual admission charge paid. (e) Amounts paid for admission by season ticket or subscription shall be exempt only if the amount which would be charged to the holder or subscriber for a single admission is ten cents (10¢) or less . (f) Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place , any price or charge mG de in excess of the established price or charge therefor at such ticket or box office shall be taxable in a sum equal to ten percent (10°%) of the amount of such excess, which tax shall be in addition to the tax on the ticket or box office admission charge , shall be paid by the person paying the admission charge, and shall be collected and remitted in the manner provided in Section 7 hereof by the person selling such tickets. (g) Any person having the permanent use of boxes or seats or a lease for the use of any box or seat in any place for which an admission charge is made, in lieu of the tax imposed herein, shall pay a tax equivalent to ten percent (10%) of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, the same to be collected and remitted in the manner provided in Section 7 hereof by the owner or operator of the place. Section 3: Any person who pays an admission charge to any public performance for profit at any roof garden, cabaret or other similar entertainment to which the charge of admission is wholly or in part included in the price paid for refreshments, service or merchandise shall pay a tax of one end one-half cents (12¢) for each ten cents (10¢) or fraction thereof of the amount paid for admission, end the amount paid_ for such admission shall be deemed to be twenty percent (205) of the amount paid for refreshment , service or me rchandi se. If the amount pa id for ad- mission is twenty cents (20¢) or less, no tax shall be imposed; and if a fixed admission charge, including a "cover Charge" , is imposed upon each person admitted, and it is fair and reasonable in comparison with charges generally ride for similar performance` or entertainments, such charge is taxable at the rate of one cent (1¢) for each twenty cents (20¢) or fraction thereof; PROVIDED, that if no fixed admission charge or cover charge is imposed, but the prices charged for refreshments, service or merchandise are higher during the time entertainment or dancing is provided than at other places furnishing the same class of food or services but which do not furnish entertainment or dancing, an admission charge shall be deemed included in the price paid for refreshments, service or merchandise, and twenty percent (20';) of the total amount so paid shall be sub je ct to the tax at the rate of one and one-half cents (l ¢) for each ten cents (10¢) or fraction thereof. If the price paid for refreshments, -2-