(A) A tax is hereby imposed upon all persons operating amusements and upon persons operating places of amusement within the corporate limits of the city in an amount equal to three percent (3%) of the gross receipts collected in the form of fees or charges for admission to any facility and/or the use of any facility or equipment for the purpose of witnessing or participating in any amusement, irrespective of whether such fees or charges are characterized as admission fees, membership fees, service or use charges or rent. "Gross receipts", as defined herein, shall be exclusive of any tax imposed by the United States government, the state of Illinois or any other governmental unit.
(B) As distinguished from private clubs operated on a not for profit basis, the persons taxed hereunder shall be those operating places of amusement as a business for profit, irrespective of whether such amusement is offered generally to the public or requires a membership as a precondition to participation or observation of the amusement. (Ord. 0-67-92, 12-21-1992)