(a) There is hereby levied and shall be paid and collected a sales tax of 3.75 percent on the price paid to gain admission to any place or event in the city which is open to the public. The sales tax on admissions is in addition to all other taxes imposed by law.

(b) It shall be a violation of this article for any person who pays to gain admission to any place or event open to the public to fail to pay, and for any person who charges or causes to be charged admission to any place or event open to the public to fail to collect and remit the tax imposed by this article. (Code 1979, § 36-232; Ord. No. 95-53, exhibit A (§ 36-232), 9-11-1995)