§ 58-58. Exemptions.

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

(1)

Where the admission is $2.00 or less.

(2)

Admission to events sponsored by any nongovernmental organization not for profit so long as proceeds are utilized for the purpose 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 payments calculated on volume or gross or net receipts; provided, however, this exception shall not apply to any event for which attendance exceeds one thousand admissions.

(3)

Admission 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 municipality devoted principally to use for such athletic events for such schools.

(4)

On admission to events, other than regular season varsity intercollegiate and professional athletic events, held in a sports assembly center seating more than 15,000 persons, a municipally owned civic auditorium/coliseum building, world's fair park, and any site seating more than 1,500 persons.

(Ord. No. O-97-9-101, § 1, 10-27-97)