Division 2 — AMOUNT OF TAX

When a charge or admission price for a single admission is paid for the right or privilege of being admitted to any premises for the purpose of attending any event thereat, there is hereby levied and assessed and there shall be paid and collected a tax of twenty cents ($.20) upon each payment for admission of less than two dollars ($2.00); a tax of twenty-five cents ($.25) upon each payment for admission of two dollars ($2.00) or more but less than three dollars ($3.00); a tax of thirty cents ($.30) upon each payment for admission of three dollars ($3.00) or more but less than four dollars ($4.00); a tax of thirty-five cents ($.35) upon each payment for admission of four dollars ($4.00) or more but less than seven dollars ($7.00); a tax of forty cents ($.40) upon each payment for admission of seven dollars ($7.00) or more. When admittance is allowed by free pass to any premises for the purpose of attending any event thereat, there is hereby levied and assessed and there shall be paid and collected a tax of twenty-five cents ($.25) for each admittance by free pass.

(Amended by Ordinance No. 1613 adopted 11-23-77; amended by Ord. 1635 adopted 6-27-78)

When a charge or admission price for a single admission is paid for the right or privilege of being admitted to any premises having a capacity of one thousand (1,000) or more (other than tennis courts while used solely for tennis playing and tennis matches, golf courses and golf driving ranges while used solely for golf matches, golf playing, golf practice or instruction, and any premises while used solely for amateur athletic contests in conjunction with which neither animals nor mechanical devices of any kind are used as part of the contest), at, in or upon which premises any form of entertainment, amusement, or competition whatsoever (other than horse racing meetings or harness horse racing meetings which are subject to the provisions of the preceding section) is conducted, there is hereby levied and assessed and there shall be paid and collected a tax of thirty-five cents ($.35) upon each payment for admission of less than two dollars

($2.00); a tax of fifty cents ($.50) upon each payment for admission of two dollars ($2.00) or more but less than three dollars ($3.00); a tax of sixty-five cents ($.65) upon each payment for admission of three dollars ($3.00) or more but less than four dollars ($4.00); a tax of eighty cents ($.80) upon each payment for admission of four dollars ($4.00) but less than seven dollars ($7.00); a tax of one dollar and twenty cents ($1.20) upon each payment of admission of seven dollars ($7.00) or more. When admittance is allowed by free pass to any premises for the purpose of attending any event thereat, there is hereby levied and assessed and there shall be paid and collected a tax of twenty-five cents ($.25) for each admittance by free pass.

(a)

Outdoor Entertainment Event Permits/Rates. For all events that are authorized pursuant to an outdoor entertainment permit as established by Section 6417 et seq., the rate per paid admission shall be fifty cents ($.50) per each payment for admission. Effective March 1, 1995, this rate shall be seventy-five cents ($.75) per paid admission.

(Amended by Ord. 1635 adopted 6-27-78; amended by Ord. 1775 adopted 6-7-83; amended by Ord. 2019 adopted 7-26-94)

In the case of persons having the permanent use of boxes or seats or a lease for the use of a box or seat at any premises, a tax equivalent to the tax imposed under Section 2622.1 or Section 2622.2 (whichever is applicable) based on the amount for which a similar box or seat is sold for each event, is hereby levied and assessed and shall be collected and paid for each event for which the box or seat is thus reserved for the lessee or holder.