Any person having the permanent use of boxes or seats or a lease for the use of any box or seat in any place for which an admission charge is made, in lieu of the tax imposed herein, shall pay a tax equivalent to ten percent of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, the same to be collected and remitted in the manner provided in Section 3.20.140 by the owner or operator of the place. (Prior code § 4.50.080.)