It is hereby declared to be the legislative intent of the city council that every person who pays to gain admission to any place or event in the city that is open to the public is exercising a taxable privilege and, as such, shall pay, the tax imposed by this article. It is hereby further declared that every person, whether owner, lessee, or operator, who charges or causes to be charged admission to any such place or event shall collect the tax imposed by this article. (Code 1979, § 36-230)