How are reduced charges or free admissions taxed?

An additional tax is imposed on reduced charge or free admissions in most, but not all, subdivisions. If the jurisdiction imposes this tax, the tax is 5 cents for each ticket if the regular price is less than 50 cents, 10 cents for each ticket if the regular price is less than $1.00, and 15 cents for each ticket if the regular price is $1.00 or more.