A tax is levied on every person paying an admission fee, cover charge, entrance price or similar compensation of any nature whatsoever or however paid, to any place where an admission charge as defined in this chapter is paid, in the amount of $0.01 on $0.20 or fraction thereof of the admission charge to such place, including but not limited to any motion picture theater, dance hall, amphitheater, auditorium, stadium, athletic pavilion or field, baseball or other athletic park, golf course or driving range, circus side show, outdoor amusement park, merry-go-round, Ferris wheel, roller coaster, observation tower and similar activity, event, attraction, facility, building, structure, location or place. The tax shall also be assessed on the value of admission where a person is admitted free of charge or at reduced rates to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations, in which case, the tax shall be computed on the basis of the regular higher charge for the same privileges or accommodations. The tax shall also be assessed on the value of admission where a person is admitted free of charge, but where the person is required to make one or more purchase(s) or a minimum purchase or minimum number of purchases, in which case, the value of the admission is deemed to be the price or cost to the person of the required purchase(s) or minimum purchase(s), and the tax shall be computed on the basis of such cost or price. [Ord. 167 § 1, 1998.]