§ 772.303. Athletic exhibitions and contests where admission is charged and having permanent location.

A person conducting an athletic exhibition or contest where admission is charged, having a permanent location, shall pay an occupational license tax as follows:

(a)

Each location on a permanent annual basis, for each year—$412.50.

(b)

Each location not on a permanent annual basis:

(1)

Up to 3,500 seating capacity—$43.75 a day.

(2)

Over 3,500 seating capacity—$125 a day.

No license shall be required for the conduct of an athletic event in the City by a nonprofessional youth, educational or charitable organization, not involved with professional promotion.

(Ord. 80-765-409, § 2; Ord. 80-1270-627, § 1; Ord. 82-662-295, § 16; Ord. 83-591-400, § 1; Ord. 95-854-514, § 4)

Note— Former § 804.303.