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the amount of one cent for each twenty cents or fraction thereof
paid for the admission charge.
(b) Whenever the admission charge is ten cents or less, no
tax shall be payable, nor shall any tax be payable by any bona
fide employee of the place or by any federal, state or municipal
officer or employee on official visits, or by any newspaper reporter,
or by any child under twelve years of age, who is admitted free.
(a) whenever any person is admitted free or at reduced rates
to any place at a time when under circumstances 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 an 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 admission 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 payable
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 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 made
in excess of the established price or charge therefor at such ticket
or box office shall be taxable in a sum equal to 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.
Section 3. Any person who pays an admission charge to any
public performance for profit 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 and one-half cents for
each ten cents or fraction thereof of the amount paid for admission