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(a) A tax at the rate of five percent on gross receipts shall be levied on all performances, or entertainments, not including dances, but including cock-fights, horse races, theatrical performances, motion picture shows, boxing matches, circuses and concerts where admission is charged or where admission is available to contributors, or where or for which contributions are solicited; Provided, however, That this tax shall not apply in the case of any event held by or sponsored by any officially recognized religious, charitable, benevolent-civic, educational or other organization when not engaged in the conduct of business for profit.\n(b) The owner or operator of any theater, auditorium, building or property where performances and entertainments are held shall be jointly liable with the managers or conductors of such performances or entertainments for making reports and payments at such periods of time as the head of the Tax Division shall require.