Pursuant to the provisions of RCW 35.21.280 there is levied and fixed a tax of one cent on $0.20 or fraction thereof to be paid by the person who pays an admission charge to any place within the city limits. This includes a tax on 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 privileges or accommodations. The city shall require anyone who receives payment for an admission charge to collect and remit the tax to the city as hereinafter provided. Provided, however, this tax shall not be imposed on persons paying an admission to: (A) any activity of elementary or secondary school, (B) any activity which is $0.50 or less, (C) any activity of any nonprofit corporation, trust, society, order, institution, organization, or association exclusively engaged in or devoted to any religious, charitable, scientific, literary, educational, public or other like work, where the net earnings of such activity apply exclusively to the purpose for which tax exempt status was granted. (Ord. 3801 § 2, 1982.)