§ 8A-234.2. Dancing or entertainment, etc.

(1)

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 local business tax as provided for in the schedule of taxes, Section 8A-247.1. The local business tax receipt required by this section shall be in addition to any other license required by law, and the operation of such a place as herein described shall not be construed to be incidental to some other business; provided, that a local business tax may be issued for one (1) night only, upon the payment of one hundred fifty dollars ($150.00), but in such cases the Tax Collector must write across the local business tax receipt the words: "Good for one (1) night only."

(2)

Exempted from the provisions of this section are:

(a)

Variety exhibitions conducted or exhibited in a motion picture theater which pays the annual local business tax as provided by law.

(b)

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).

(c)

Local cultural or concert music organizations or professionals' or artists' organizations which appear under the auspices of such local cultural or concert music organizations.

(d)

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.

(e)

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

(f)

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

(g)

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.

(Ord. No. 77-67, § 1, 9-20-77; Ord. No. 80-91, § 44, 9-2-80; Ord. No. 85-72, § 1, 9-19-85; Ord. No. 95-109, § 52, 6-20-95; Ord. No. 06-191, § 2, 12-19-06)