5.24.060 CARNIVAL.

Every person conducting any fair or carnival, or other like or similar exhibition or amusement, shall pay a single business tax of thirty dollars for each of the following:

(1) Side show;

(2) Ferris wheel, merry-go-round, circle swing, dodger, lindyloop or similar mechanical device;

(3) Game of chance or skill;

(4) Booth or wagon from which food, candy, or soft drinks are sold; provided, however, that no tax shall be charged where it appears to the satisfaction of the bureau that no admission fee is charged therefor, or that the whole thereof is or will be given for benevolent purposes; and provided further, that no portion of any street shall be used for such purposes.