Every person in charge of any show or exhibition in the city, for money or for which any charge is made, whether acting as proprietor, manager or director of any such show or exhibition, shall pay daily in advance a license tax as follows:
A. For circus and menagerie combined, fifty dollars; for menagerie only, twenty-five dollars per day;
B. For every other show, exhibition, performance, carnival, tent show, airdome performance or entertainment, open-air performance or entertainment; girl show, musical comedy, drama, comedy drama, or farce, road show, traveling freak show, transient traveling amusement, clairvoyant, hypnotist, medicine show, theater, theatrical performance, opera singing, given, conducted or carried on at other than a regularly established place of public amusement within the city, except as provided in subsection
C of this section, fifty dollars for the first day and forty dollars per day for each day thereafter;
C. For every other show, exhibition, performance, lecture or concert, where money is taken at the door, or where any charge is made, twenty-five dollars for the first exhibition and twenty dollars for each subsequent and consecutive exhibition;,
D. For theaters, theatrical performances, opera singing or concert singing or any other public amusement or exhibition of like character, given, conducted or carried on at a regularly established theater or regularly established place of public amusement within the city, the license tax shall be one hundred dollars per year, payable quarterly, provided, however, this chapter shall not affect any entertainment, show or exhibition given by any school, church or lodge, or any show put on by local talent.
(Prior code § 5.20.040)