Sec. 130-235. Exempt transactions.
(a) Exempt entities. The following entities are exempt from the responsibility to pay, but not the responsibility to collect and remit the tax levied by this article:
(1) The United States Government and the state, their departments or institutions, and the political subdivisions thereof, in their governmental capacities only.
(2) Charitable organizations, as defined in section 130-31, in the conduct of their regular charitable functions and activities.
(b) City exemption. The city shall be exempt from the responsibility to pay the tax levied by this article. In addition, such tax shall not apply to any admission fee paid or charged to gain admission into any place owned by the City or any event sponsored or conducted by the City.
(c) School exemption. The tax levied by this article shall not apply to any admissions fee paid or charged to gain admission into any place owned by a school or any event sponsored or conducted by a school; provided however for a nonpublic school to qualify for this exemption the school must be owned or operated by or otherwise qualifies as a charitable organization as defined in section 130-31.
(d) Refunds. If an admission price is refunded for any reason, either before or after an event open to the public has taken place, the tax levied by this article shall not apply and shall be refunded along with the admission price.
(e) Free, complimentary, or reduced admissions. The providing of free passes, complimentary tickets, or otherwise, where no admission price is charged or paid to gain entry to a place or event open to the public, shall not constitute a taxable transaction under this article. If a reduced price is charged or paid for admission, the tax imposed by this article shall be levied upon such reduced price. (Code 1979, § 36-234; Ord. No. 2013-34, § 1, 10-28-2013)