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HomeMy WebLinkAbout01624■ 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