Sec. 772.310. - Dance halls, variety exhibitions, etc.

(a) Every person who operates a place for profit where dancing is permitted shall pay a license tax of $150 a year; provided, that, if more than 50 percent of the profits are derived from food sales, the license tax shall be $75. (b) Every person who operates a place for profit where entertainment such as variety shows or exhibitions is provided shall pay a license tax according to the following schedule: (1) Up to 3,500 seating capacity: (i) A day .....$ 93.75 (ii) A year .....187.50 (2) In excess of 3,500 seating capacity: (i) A day .....187.50 (ii) A year .....375.00 The license required by this Section shall be in addition to any other license required by law and the operation of the place as herein described shall not be construed to be incidental to some other business; provided, that this Section shall not apply to hotels and motels of 50 licensed units or more paying an occupational license tax as provided for in Section 772.304 ; and provided further, that no limitation of licensed units heretofore above provided shall affect licenses of hotels or motels previously issued. (c) Exempted from the provisions of this Chapter are: (1) A traveling show 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). (2) Local cultural or music organizations or professionals' or artists' organizations which appear under the auspices of the local cultural or concert music organizations. (3) Educational institutions and off-campus professional talent, when employed by the institutions for student entertainment such as sports events, musical concerts, dances and dramatic productions when the activities are produced or conducted under the auspices of the educational institutions. (4) Traveling shows put on by local merchants where no admission is charged either directly or indirectly, including cover charges. (5) Dances or variety entertainments given by local performers the proceeds of which are given to charities. (6) A dance held by a group of private individuals which holds the dances for recreation rather than profit, for the enjoyment of its members and where the only charge made is to cover actual expenses incurred by the individuals in sponsoring the dances. (Ord. 80-765-409, § 2; Ord. 81-238-198, § 4; Ord. 82-662-295, § 22; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4) Note— Former § 804.310 .