Every person conducting a business or a charity fund-raising event of producing live performances, the exhibition of motion pictures in establishments not principally devoted to such exhibition, lectures, entertainment, shows, contests or exhibitions not otherwise specifically required herein to pay a business tax shall pay an annual business tax of $200.00.
When such a business or charity fund-raising event will be conducted for a period of 60 days or less, the business tax shall be in the amount of $50.00.
Provided, however, that every operator or sponsor of a show or exhibition with commercial sales for profit shall pay a business tax as follows:
(1) On all shows and exhibitions conducted for profit, with commercial sales by individual exhibitors and sales booths, the tax shall be:
(A) For each sponsor or operator thereof, a daily tax of $20.00 up to a maximum of $140.00 for any one show or exhibition;
(B) For each exhibit booth or exhibitor conducting sales under such sponsorship, a tax of five dollars for the duration of any one show or exhibition.
(2) On all shows and exhibitions conducted by a charitable organization as a charity fund-raising event, with commercial sales by individual exhibitors and sales booths, the rates shall be:
(A) For each charity sponsor or operator thereof, a daily tax of $10.00 up to a maximum of $70.00 for any one show or exhibition;
(B) For each exhibit booth or exhibitor conducting sales under such sponsorship, a tax of five dollars for any one show or exhibition.
(3) The sponsors or operators of all shows and exhibitions, whether profit-making or charitable, shall obtain their business tax certificate by payment of the tax prior to the opening of the show or exhibition. Thereafter, they shall collect all taxes due hereunder from each of their exhibitors who have engaged in sales of merchandise as part of the show or exhibition and remit the same with a brief accounting of the number of exhibitors and amount of taxes due and paid within ten days of the close of said show or exhibition.