There shall be collected a tax of one cent (.01) for each twenty cents (.20), or fraction thereof, of the admission charge to any place, excepting therefrom any moving theatre. This tax will be paid by the person paying the admission charge to the person conducting the place charging admission, PROVIDED, no tax shall be payable when the admission charge is less than eleven cents (0.11). (Ord. 40-N, §1, 1953)