9.04.170 Entertainment, recreation and amusement connected business.

A.    Every person primarily engaged in the business of providing entertainment, recreation or amusement, and not otherwise specifically taxed by other provisions of this chapter, shall be classified recreation and entertainment and pay an annual license fee for each thousand dollars of gross receipts as provided in Section 9.04.240. Occasional recreational, sporting or entertainment events, as defined in Section 9.04.030, shall pay a daily license fee at the recreational and entertainment rate for each thousand dollars of gross receipts as provided in Section 9.04.240.

B.    The business of providing entertainment, recreation or amusement includes, but is not limited to the following: theatrical or musical entertainment; all shows or exhibits; exhibiting motion pictures, films; nonprofessional sports and athletic exhibition or contest; pool or billiard room; bowling alley; golf course; circus, penny arcade, carnivals, menageries; charter boats, sportsfishing.

C.    Persons engaging in recreation and entertainment businesses and other business activities taxed on the basis of gross receipts under different rates, as provided by this chapter, may elect to combine gross receipts at one rate and obtain one license, if the provisions of Section 9.04.225 apply to the combined activities. (Ord. 5017-NS § 1 (part), 1977)