There is hereby levied and imposed upon every person who pays an admission charge to any place:
(a) A tax of three percent on the amount paid for admission to any place, including admission by season ticket or subscription. The tax shall apply to every admission within the Village for which a charge is made, notwithstanding that the sale of the tickets or other evidence of right of admission thereto is made outside of the Village.
(b) A tax of three percent on the excess of the amount paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amount representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in Section 880.04 by the person selling the ticket;
(c) A tax of three percent on the amount paid for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment, if the charge for admission is in the form of a service charge, cover charge or other similar charge; and
(d) A tax of three percent on the amount paid as annual membership dues by every club or organization maintaining a golf course, and a tax of three percent on greens fees paid to golf courses, either under club or private ownership.
(1986 Code § 701.02)