SEC. 21.74. CIRCUSES.

(a) “CIRCUS” shall mean an exhibition or entertainment at which feats of horsemanship, acrobatic feats and trained, or wild animals are exhibited or displayed in the City of Los Angeles to which exhibition or entertainment an admission fee is charged, and which exhibition or entertainment is conducted by a person having no regular established place of business in the City of Los Angeles for the exhibition thereof.

(b) (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.) For every person engaged in the business of conducting a circus or similar exhibition, the tax shall be:

For a seating capacity of 11,000 or more, $6,652.00 for the first day, and $3,548.00 for each additional day;

For a seating capacity of 8,000 or more, and less than 11,000, $4,434.00 for the first day, and $2,661.00 for each additional day;

For a seating capacity of 5,000 or more, and less than 8,000, $2,661.00 for the first day, and $1,552.00 for each additional day;

For a seating capacity of 1,000 or more, and less than 5,000, $1,552.00 for the first day, and $887.00 for each additional day;

For a seating capacity of less than 1,000 and more than 300, $222.00 for the first day, and $133.00 for each additional day;

For a seating capacity of 300 or less, $133.00 for the first day, and $89.00 for each additional day.

(c) Notwithstanding the provisions of Subsection (b), for every person conducting a circus or similar exhibition where the principal performance takes place in a permanent structure such as a theatre, arena, stadium, auditorium, amphitheatre or similar structure, the tax shall be $887.00 per day. (Amended by Ord. No. 166,204, Eff. 10/11/90, Oper. 1/1/91.)