Whenever tickets are sold by a person outside of the City limits for an event located within the City limits, that person shall collect the admission tax imposed thereon. Whenever tickets or cards of admission are sold elsewhere than at the ticket or box office of the place or event, any price or charge made in excess of the established price or charge at such ticket or box office shall also be taxable in a sum equal to five percent of the amount of such excess. This additional tax shall be paid by the person paying the admission charge and shall be collected and remitted in the manner provided in Section 3.28.100 by the person selling such tickets. (Ord. 1707 § 1 (part), 1992).