Every owner, lessee or manager of a permanent place of amusement, in the Borough of Kittanning, shall pay an annual license fee to the Borough, on or before the first day of October in every year, as follows:
A.
A place used for any operatic, theatrical, vaudeville or motion picture performance:
(1)
Where the seating capacity is 100 or less: $25.
(2)
Where the seating capacity is more than 100 but not more than 200: $50.
(3)
Where the seating capacity is more than 200 but not more than 300: $75.
(4)
Where the seating capacity is more than 300 but not more than 400: $100.
(5)
Where the seating capacity is more than 400 but not more than 500: $125.
(6)
Where the seating capacity is more than 500 but not more than 600: $150.
(7)
Where the seating capacity is more than 600: $175.
B.
A place used as a skating rink: $100.