A. A tax is hereby levied and imposed upon all amusements within the city at the rate of five percent (5%) of the purchase price of a ticket of admission for each person entering the premises of a place of amusement for the purpose of witnessing, viewing or participating in the amusement. The tax herein levied shall be in addition to any and all other taxes.
B. The ultimate incidence of and liability for payment of said tax shall be borne by the ticket user or purchaser. (Ord. 7126, 4-8-2009)
C. The tax hereby levied and imposed shall not apply to or be imposed upon the purchase price of tickets for those persons witnessing, viewing or participating in any amusement, the proceeds of which inure exclusively to the benefit of religious, charitable or educational institutions or organizations, or not for profit entities duly qualified under the laws of this state, unless the amusement is presented in the Alton Amphitheater located in or near the Alton Riverfront Park in which case the tax shall apply. (Ord. 7401, 5-14-2014)
D. The tax hereby levied and imposed shall not apply to or be imposed upon the purchase price of tickets for those persons witnessing, viewing or participating in any amusement conducted upon the boats, barges, or contiguous facilities owned or operated by the holder of a riverboat gambling license issued by the state of Illinois. (Ord. 7126, 4-8-2009)