§ 102-84. Dancing or other entertainments.

(a)

Every person who operates any 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 $225.00. The license required by this section shall be in addition to any other license required by law, and the operation of such place shall not be construed to be incidental to some other business. A license may be issued for one night only upon the payment of $150.00, but the tax collector must write across the license the term "good for one night only." No such limitation of licensed units as provided in this section shall affect the license of hotels.

(b)

Exempted from this section are the following:

(1)

Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual occupational license tax as provided by this division.

(2)

Any 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 such local cultural or concert music organizations.

(4)

Educational institutions and off-campus professional talent, when employed by such institutions for student entertainment, such as sports events, musical concerts, dance bands and dramatic productions, when such activities are produced or conducted under the auspices of such educational institutions.

(5)

Traveling shows put on by local merchants where no admission is charged either directly or by increasing the price of items sold.

(6)

Dances or variety entertainments given by local performers, the proceeds of which are given to local charities.

(7)

Any dance held by any 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.

(Code 1970, § 16½-11(i); Ord. No. 75-06, § 11, 2-25-75; Ord. No. 82-19, § 3, 8-24-82)