§ 126-144. Moving picture shows, theaters and drive-in theaters.

(a)

Owner, manager or lessor of theater or hall employing traveling troupe, theatrical, operatic or minstrel, giving performances in a building, structure or other area fitted for such purposes; or moving picture shows giving exhibitions in a building, structure or area permanently used for such purposes; or drive-in theater, shall be allowed to give as many performances or exhibitions in such building, theater or area as desired, subject to payment of the following local business tax:

(1)

In a municipality of 20,000 inhabitants or more: $450.00 per tax year.

(2)

In a municipality of less than 20,000 and more than 15,000: $337.50 per tax year.

(3)

In a municipality of less than 15,000 and more than 10,000: $225.00 per tax year.

(4)

In a municipality of less than 10,000 and more than 5,000: $150.00 per tax year.

(5)

In a municipality of less than 5,000 inhabitants: $30.00 per tax year.

(b)

Whenever any moving picture show, theater or drive-in theater is located wholly within unincorporated Collier County, the tax shall be based on the population of the municipality measured by a straight line from the situs of the building, structure or area that is nearest to the nearest geographic boundary of the respective municipality.

(Ord. No. 07-51, § 34)