(1) In this Chapter the following definitions apply:

(a) Amusement. Any theatrical or operatic performance, concerts, motion picture shows, vaudeville, circuses, carnivals, side shows, exhibitions, shows, displays, dancing, all forms of entertainment at fair grounds, amusement parks and athletic contests, including wrestling matches, boxing and sparring exhibitions, baseball, football and basketball games, golfing, tennis, hockey, archery and shooting, where a charge, donation, contribution or monetary charge of any character is made for admission. The term amusement shall not apply to persons participating in any athletic game or contest or to the exceptions specified in Section 19-601(2).^[95]

(b) Established Price.^[96] The regular monetary charge of any character whatever, including donations, contributions, and dues, or membership fees (periodical or otherwise), fixed and exacted, or in any manner received by producers, as herein defined, from the public, or a limited selected number thereof, directly or indirectly, for the privilege to attend or engage in any amusement, except if:

(.1) such amusement is conducted at a social club or fraternal organization which also furnishes entertainment for which a separate charge is made, the "established price" shall be 50% of the gross receipts or 10% of the dues, whichever is higher.

(c) Place of Amusement. Any place, indoors or outdoors, within the City, where the general public, or a limited or selected number thereof, may, upon payment of an established price, attend any of the amusements set forth in subsection (a) above.^[97]

(d) Producer. Any person conducting any place of amusement where the general public, or a limited or selected number thereof, may, upon the payment of an established price, attend or engage in any amusement.

(2) The term "amusement" shall not include:

(a) the reception and exhibition of television broadcasts where no charge, direct or indirect, is made for admission thereto;

(b) any form of entertainment, regardless of the nature thereof, where the proceeds thereof, after payment of reasonable expenses, inure:

(.1) exclusively to the benefit of religious, educational, and charitable institutions, societies, or organizations, societies, or organizations for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances, and artistic presentations, including, but not limited to, musical presentations, and receiving substantial support from voluntary contributions, societies or organizations conducted and maintained for the purpose of improving any municipal corporation, for the purpose of maintaining a cooperative or community center, moving picture theater, or swimming pool; provided that no part of the net earnings of the institutions, societies, or organizations inures to the benefit of any private shareholder or person; provided that these exemptions shall not apply to athletic games or contests between universities or colleges, or to wrestling matches, boxing, sparring or other pugilistic matches or exhibitions, except where the net proceeds shall inure to the benefit of a nonprofit organization other than and in no way connected with the universities or colleges participating in such athletic contest;^[98]

(.2) exclusively to the benefit of organizations or persons in the military or naval forces of the United States, or of National Guard organizations, reserve officers’ associations, or organizations, posts or associations of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units or societies are organized in the Commonwealth and if no part of their earnings inures to the benefit of any private shareholder or person;

(.3) exclusively to the benefit of organizations or associations created and maintained for the purpose of benefiting the members, or the dependents of, or the heirs of, members of the police, or any paid or volunteer fire department of any political subdivision of the Commonwealth.

(c) Legitimate theater shows. Legitimate theater shows are presentations of traditional forms of drama, comedy, musical comedy, tragedy, repertoire works, dramatic recitation of recognized works of literary art of the kind and in the nature normally associated with traditional and contemporary American theater.^[99]