A tax in the amount of two and one-half percent of the admission charge shall be levied and imposed upon every person (including children, without regard to age) who pays an admission charge to any place, including a tax on persons who are admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same or similar privileges or accommodations.

Whenever the charge to children or senior citizens for admission to any place is less than the charge made to other persons, or when such persons are admitted free, the lesser admission charge is not considered to be a reduced rate under this chapter. The amount of tax payable by such persons shall be determined by the amount of actual admission tax paid. [Ord. 3557 § 3, 2002; Ord. 3437 § 2, 2000; Code 1970 § 3.02.020.]