(A) For the purpose of providing revenue to defray a portion of current expenses and other expenditures of the village there is levied:
(1) A tax of 3% of the amounts received for the admission to any place, including admission by season ticket or subscription;
(2) A tax of 3% on the excess of amounts received for tickets or cards of admission to theaters, operas, and other places of amusement or entertainment, sold at newsstands, hotels, and places other than the ticket offices of the theaters, operas, or other place of amusement or entertainment, over and above the amount representing the established price thereof at those ticket offices, such tax to be returned and paid in the manner and subject to the interest provided in § 111.05, by the person selling the tickets;
(3) A tax of 3% on the amount received for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment in case of charge for admission is in the form of a service charge, or cover charge, or a similar charge in whatsoever form; provided, that if the charge is in the form of a fixed minimum service charge to the admitted, the tax shall be computed upon one-third of the fixed minimum service charge;
(4) A tax of 3% upon fees collected by horse riding academies, whether for membership or as rental or hire for horses or other services; and
(5) A tax of 3% upon fees collected by bowling alleys, miniature golf courses, golf practice ranges, swimming pools, and other similar amusement or entertainment places or devices, for the use of the facilities.
(B) In case of persons (except bona fide employees, municipal officers on official business, and children under the age for which a charge is regularly made) admitted free or at reduced rates to any place at a time when and under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to these other persons for the same or similar accommodations, to be paid by the person so admitted.