§ 25-99. Moving picture shows, theaters and drive-in theaters; convention/civic center.

(a)

Owners, managers or lessors of theaters or halls employing traveling troupes or performers, or giving performances in buildings fitted up for such purposes, or moving picture shows giving exhibitions in buildings permanently used for such purposes or drive-in theaters, shall be allowed to give as many performances or exhibitions in such buildings, theaters or areas as they wish, following payment of the annual business tax of one dollar ($1.00) per seat, or in the case of drive-in theaters, the determination shall be based upon the number of parking spaces for cars or other vehicles, with a maximum annual business tax of nine hundred dollars ($900.00).

(b)

For its convention/civic center, the county shall pay an annual business tax in the amount of four hundred fifty dollars ($450.00). Thereafter, the Orange County Convention/Civic Center may conduct unlimited conventions, trade shows, performances and entertainment events of all types without necessity of obtaining, either for itself or its tenants, any additional business tax receipt.

(c)

Hotels, motels or other facilities or establishments having convention rooms, halls or facilities for hire shall pay an annual business tax in the amount of four hundred fifty dollars ($450.00). Thereafter, the tax receipt bearer may hold unlimited conventions, trade shows, performances and entertainment events without the necessity of obtaining any additional business tax receipt.

(Code 1965, § 7-94; Ord. No. 80-15, § 28, 9-15-80; Ord. No. 82-29, § 1, 12-6-82; Ord. No. 94-15, § 18, 8-9-94; Ord. No. 2006-24 , § 1, 12-19-06)