There is hereby levied and imposed a tax upon every person who operates or pays an admission and/or parking charge for the right or privilege to use or enter a theater, auditorium or dance hall; roller skating or ice skating rink; athletic field; swimming pool; outdoor amusement park; mechanical amusement device for playing or riding; automobile or motorcycle race or contest; horserace meet; horse show; dog show; circus; sideshow attraction; parking lot; amusement device as defined in Section 804.01; or any other public exhibition or performance for profit. Such tax extends to persons who are admitted free of charge or at reduced prices to any place for which other persons pay a charge or a regular higher charge for the same privileges or accommodations in the Village. The tax imposed shall be five percent on the amount of money paid for the admission or the value of the right of admission thereto, or upon the amount charged for the use of the mechanical or electronic amusement device. This includes admissions by meet or season tickets, passes or subscriptions, whether or not paid for.
(Ord. 82-030. Passed 10-5-82.)