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An admissions tax is levied upon and shall be collected from any person (including children, without regard to age) who pays an admission charge to any place within the city of Aberdeen, including persons who are 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 or similar privileges or accommodations. The tax shall be collected and remitted to the city of Aberdeen as herein provided by the person that made and received such charge for admission. The admissions tax shall be required in addition to all other tax and license fees as imposed by any other chapter of the city code, unless specifically provided otherwise.

(Prior code § 5.04.200)