East Cleveland leader. [volume] (East Cleveland, Ohio) 1942-1970, 1952-01-31

need.
I'D Exclusively to the benefit
of members of the police or fire
departments of any municipal
corporation, or the dependents
or heirs of such members.
(e) Exclusively to the benefit
of the general revenue fund of
any municipal corporation or ex-
clusively to the benefit of any
fund of any municipal corpora
tion under the control of a rec
reation commission. This exemp-
tion from the tax, however, shall
not be allowed in cases wherein
the admission price is forty-three
cents or more.
The exemption from tax pro-
vided by this section shall, how
ever, not be allowed in case of
admissions to wrestling matches,
prize fights, or boxing, sparring
or other pugilistic matches or
exhibitions, unless exclusively
for the benefit of those organi-
cations set forth in subsection
(b) hereof, nor in the case of
admissions to any athletic game
or exhibition the proceeds of
which inure wholly or partly to
the benefit of any high school,
academy, preparatory or other
school, in cases wherein the ad-
mission price is forty-three
cents or more, or wholly or
partly to the benefit of any COL
lege or university.
Immediately after the event
for which an exemption from
admission tax has been allowed,
the treasurer of the institution,
society, or organization for
whose benefit such event was
held shall file an itemized state
ment with the Finance Director
setting forth the amount of
money actually received by such
treasurer together with the ex-
penses of promoting and con-
Quoting such event. Such state
ment shall be used as basis of
subsequent requests for exemp-
tion from admissions tax for
the benefit of such institution,
society or organization and if
such statement shows a dispro-
portionate expenditure for pro-
noting and conducting of such
event, in relation to the profits,
if any. no such exemption shall
thereafter be allowed to such
institution, society or organi-
cation.
The exemption from tax pro-
vided in this section shall not be
allowed to any institution, So
ciety, or organization which does
not control the sale of admis-
sions to the event for which the
exemption is requested, nor shall
any exemption be allowed where
talent, services, or other items
are compensated for on a per-
centage basis if such percentage
results in a payment in excess
of the flat rate ordinarily
charged for the same talent,
services or other items"
e and the same is hereby amended
} read as follows:
SECTION 3. ADMISSIONS
EXEMPT FROM TAX. No tax
shall be levied under this ordi
nance with respect TO any ad-
mission all the proceeds of which
inure:
(a) Exclusively to the bene-
fit of a primary or secondary
school, religious, educational or
charitable institutions, societies
or organizations, societies or or
CARNATIONS for the prevention of
cruelty to children or animals or
societies or organizations, con-
Quoted for the sole purpose of
maintaining symphony orches-
tras and receiving substantial
support from voluntary contri-
buttons, or of improving any
municipal corporation, or of
maintaining cooperative or
community center moving pic
ture theatre, or swimming pool
if no part of the net earnings
thereof inures to the benefit of
any private stockholder or in
dividual.
(b) Exclusively to the benefit
of persons in the military or
naval forces of the Uni t G d
States, or of National Guard or
ganiZations, reserve officer as
sociations or posts or organiza-
tions of war veterans, or auxili-
airy units or societies of any such
posts or organizations, if such
posts, organizations, units or So
cieties are organized in the State
of Ohio, and if no part of their
net earnings inure to the benefit
of any private stockholder or in
dividual.
(c) Exclusively to the benefit
of persons who have served in
the military or naval forces of
the United States and are in
need.
Cd Exclusively to the benefit
of members of the police or fire
departments of any municipal
corporation, or the dependents or
heirs Of such members.
(e) Exclusively to the benefit
Of the general revenue fund of
any municipal corporation or ex-
clusively to the benefit of any
fund of any municipal corpora
tion under the control of a rec
reation commission. This ex-
emption from the tax, however,
shall not be allowed in cases
wherein the admission price is
forty-three cents or more.
The exemption from tax pro-
vided by this section shall, how
ever. not be allowed in case of
admissions to wrestling matches,
prize fights, or boxing, sparring
or other pugilistic matches or
exhibitions, unless exclusively
for the benefit of those organiza-
tions set forth in subsection (b)
hereof. nor in the case of ad-
missions to any athletic game or
exhibition the proceeds of which
inure wholly or partly to the