There is hereby levied upon every person who pays an admission charge to any place which is entirely or partially located within the Village:
(a) A tax of three percent (3%) of the admission charge paid for admission to any place, including admission by season ticket or subscriptions or fee for the privilege of using any facility. The tax shall apply to every admission charge to any place which is entirely or partially located within the Village, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Village.
(b) A tax of three percent (3%) of the admission charge paid for admission to any public performance for a profit at any roof garden, cabaret, or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charges.
(c) A tax of three percent (3%) of the admission charge or other charge or fee paid for the right or privilege to use any golf course, whether privately or publicly owned or operated, including green fees, and any annual or seasonal membership charge or fee.
(d) A tax of three percent (3%) of the admissions charge or other charge or fee paid for the right or privilege to use any driving range, whether privately or publicly owned or operated, including the cost of a "bucket" of golf balls, and any annual or seasonal membership charge or fee.
If a place is not entirely located within the Village, the Fiscal Officer shall determine the percentage of the admissions charge attributable to the portion of the place located within the Village. In making such determination, the Fiscal Officer shall consider appropriate factors such as the percentage of the place's recreational and business activity which is conducted within the City. Alternatively, the Village and the facility in question which is not located entirely within the Village of Boston Heights, Ohio, may, by agreement, determine the appropriate amount of admissions tax by agreement. Such agreement shall be approved by the Fiscal Officer, ratified by Council, and shall reflect both parties' understanding that the alternative method agreed upon is a reasonable determination of the admissions tax to be levied upon that "place" as it is not entirely located within the Village.
(Ord. 14-1999. Passed 5-12-99.)