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and the amount paid for such admission shall be deemed to be 20%
of the amount paid for refreshment, service or merchandise. If the
amount paid for admission is twenty cents or less, no tax shall be
imposed; and if a fixed admission charge, including a "Eover charge",
is imposed upon each person admitted, and it is fair and reasonable
in comparison with charges generally made for similar performances
or entertainments, such charge is taxable at the rate of one cent
for each twenty cents 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 times, or if the
prices charged are substantially higher than are charged by 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 20% of the total amount so paid shall be subject tb the tax
at the rate of one and one-half cents for each ten cents or fraction
thereof. If the price paid for refreshments, service or merchandise
does not exceed $1.50, no admission charge is deemed included in the
price paid; if, however, the price paid for refreshments, service or
merchandise exceeds $1.50,'the tas hereby levied shall be computed upon the
total amount thereof, even though expended on behalf of more than one
person, and the amount thereof shall not be prorated among the persons
of the party. If a minimum charge is imposed or a so-called "food
ticket" is.required to be purchased by the person admitted and such
minimum charge or"food ticket" is later accepted by the management
in full or part payment of food or other refreshments served, the
amount paid for such minimum charge or"food ticket" shall not be
deemed an amount paid for admission; and in such case the tax levied
shall be equal to one and one-half cents for each ten cents or
fraction of the amount paid for admission, which shall be deemed to
be 20% of the amount paid for refreshments; service or merchandise.
Section 4. Whenever an amount of more than ten cents is re-
quirod to be paid to gain admission to any building or enclosure in
which a skating rink is located or to the rink itself, the amount