§ 58-33. Exceptions from tax.

There is excepted from the provisions of this division and no tax shall be levied hereunder:

(1)

Where the admission is $1.00 or less.

(2)

On admission to events sponsored by any nongovernmental organization not for profit so long as proceeds are utilized for the purposes of such organization, the event is organized and managed by volunteer workers or regular or part-time employees of the organization, and no other person or organization receives any payment calculated on volume or gross or net receipts; provided, however, this exception shall not apply to any event for which attendance exceeds 1,000 admissions.

(3)

On admission to events, other than athletic contests, held in the City of Knoxville's Auditorium Coliseum Building, if the terms for rental of such facility provide for a percentage of gross receipts from the event of not less than ten percent.

(4)

To athletic events of public and private nonprofit elementary, middle and secondary level schools held in facilities owned or controlled by a board of education or the private nonprofit school or in facilities of the county or a municipality devoted principally to use for such athletic events for such schools.

(Priv. Acts 1982, ch. 319, § 3; Ord. No. O-90-9-117, § 3, 9-10-90)