For purposes of this section 3-4-7, the following definitions shall apply:
AMUSEMENT: Any and all participatory, spectator and exhibitive entertainments, including, but not limited to, the following activities: any theatrical, dramatic, musical or spectator performance; motion picture show; carnival; amusement park rides; circuses; rodeos; athletic contests; sports or games, including boxing, wrestling, tennis, racquetball, handball, golf, billiards and pool games; video movies; video games; pinball games; including the giving of lessons or demonstrations of any of the above described activities characterized as amusements under this section.
GROSS RECEIPTS: All fees or charges received in the form of fees or charges for admission to any facility and/or use or rental of any facility or equipment for the purpose of witnessing, participating in, or utilizing any amusement, regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges, rental or service charges, excluding golf cart rentals. Gross receipts shall be exclusive of any tax imposed by the United States government, the state of Illinois, or any other governmental unit. A fee or charge which entitles the patrons in any amusement operated within the corporate limits of the city to bona fide services in addition to or unrelated to the witnessing or participating in the amusement shall not be subject to the tax provided for in this section, except however:
(A) Where a fee or charge is comprised of identifiable components, packages or tiers, the tax provided for herein shall be imposed on any such components, packages or tiers which provide solely for admission to any facility and/or the use of any facility or equipment for the purposes of witnessing or participating in any amusement.
(B) Where a single fee or charge for admission to any facility and/or the use of any facility or equipment for the purpose of witnessing or participating in any amusement also entitles the patron of the amusement to the incidental use of parking, restaurant, bar, refreshment, locker room, changing room, washroom and/or shower facilities or services, the tax provided for herein shall be imposed on such fee or charge, provided the predominant activity of such facility is an amusement.
PERSON: Includes any individual, firm, partnership, association, joint stock company, joint venture corporation, but shall not include governmental entities or not for profit corporations.
VIDEO MOVIE: Videotape or videodisk copy of a motion picture film, television show, or other similar exhibition, generally offered for sale or rental to customers.
(Ord. 0-67-92, 12-21-1992; amd. Ord. O-14-23, 9-18-2023)