Section 1123. Exemption from tax on the charge of a roof garden, cabaret or other similar place

The portion of the amount paid as the charge  of  a  roof  garden,  cabaret or other similar place in the state for admission
  to attend a dramatic or musical arts performance at the place  shall  be
  exempt  from  the  tax  imposed by paragraph three of subdivision (f) of
  section eleven hundred five of this article but only if:
    (a) the recipient states the charge for such admission separately from
  all other portions of such amount;
    (b) either (i) the separately stated charges for food, drink,  service
  and  merchandise  are  not  less  on a day when such place offers such a
  performance as on a day when such place does not offer such  performance
  or  (ii)  if  such place is open for business only when it offers such a
  performance, it separately states its charges for food,  drink,  service
  and  merchandise  and  such  separately stated charges are comparable to
  charges for comparable food, drink, service  and  merchandise  at  other
  such  places  and  restaurants  and  taverns in the United States census
  bureau metropolitan statistical area in which such place is  located  or
  in  an  immediately  adjacent  metropolitan  statistical  area  or  in a
  comparable  area  if  such  place  is  not  located  in  a  metropolitan
  statistical area; and
    (c)  such  place retains and makes available to the commissioner menus
  and any other statements of its charges, showing all of its charges  for
  food,  drink, service, merchandise and admission, as part of the records
  required to be kept under section eleven  hundred  thirty-five  of  this
  article.