EBERHARDT, Judge.
Section 3 (c) 1 (c) of the Sales and Use Tax Act (Code Ann. § 92-3403a C (1) (c)) defines "retail sale," on which the sales tax is levied, to include "Sales of tickets, fees or charges made for admission to or voluntary contributions made to places of amusement, sports, or entertainment ..." (Emphasis supplied). There is no authority in the Act to exempt from the tax so levied portions of amounts required to be paid for reserving...
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