Sec. 770.308. - Dance halls, variety exhibitions, etc.

(a) Every person who operates a place for profit where dancing is permitted or where entertainment is provided for a charge, such as variety programs or exhibitions, shall pay a license tax of $225, unless more than 50 percent of the profits are derived from food sales, when the license tax shall be $150. The license required by this Section shall be in addition to any other license required by law and the operation of a place as herein described shall not be construed to be incidental to some other business; provided, that a license may be issued for one night only upon the payment of $150, in which case the Tax Collector shall write across the license the words Good for One Night Only; and provided further, that this Section shall not apply to hotels or motels of 50 licensed units or more paying an occupational license as provided for in Section 770.303 ; and provided further, that no limitation of licensed units as heretofore provided shall affect the license of hotels previously issued. (b) Exempted from the provisions of this Section are: (1) Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by law. (2) A traveling variety show or band which performs under the control of a charitable or fraternal organization, with the organization putting on the show on its own account and paying the show a fixed compensation (not on a percentage basis). (3) Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of local cultural or concert music organizations. (4) Educational institutions and off-campus professional talent, when employed by the institutions for student entertainment, such as sport events, musical concerts, dance bands and dramatic productions, when the activities are produced or conducted under the auspices of the educational institutions. (5) Traveling shows put on by local merchants where no admission is charged, either directly or indirectly, including cover charges. (6) Dances or variety entertainments given by local performers, the proceeds of which are given to charities. (7) A dance held by a group of private individuals who hold square dances and square dance competitions for recreation rather than profit and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the square dances or square dance competitions. (Ord. 80-765-409, § 1; Ord. 81-328-198, § 1; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4) Note— Former § 803.308.