When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set out herein:
ADMISSION CHARGE: Any charge for the right or privilege to any entertainment or amusement and shall include, among others, the following: all charges for seats, chairs, tables, benches, tents and structures, reserved or otherwise, and other similar accommodations; all charges made for food and refreshment where any free entertainment is provided other than by mechanical means; all charges made for the use of rental of equipment or facilities for purposes of entertainment and amusement unless persons not using the equipment or facilities are admitted free; and all automobile parking charges.
CHIEF FINANCIAL OFFICER: The collector of village taxes for the village of Hawthorn Woods.
ENTERTAINMENT OR AMUSEMENT: Includes, any entertainment or recreational activity offered for public participation among others, the following: amusement parks and all forms of recreation therein, billiards, bowling, skating (ice and roller), horseback riding, public golf course fees, public driving ranges.
In addition, included in this definition is any exhibition, performance, presentation or show for entertainment purposes, viewed outside a home or hotel guestroom, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing or riding on animals or vehicles, baseball, basketball, softball, football, tennis, golf, hockey, track and field games, bowling or billiard games charged by the hour and any other activity or event where persons engage in or observe a recreational or physical activity, game or performance.
The amusement tax is not applicable to private golf use at country club facilities but will be applicable to public golf courses and public driving ranges. In addition, any event open to the public where tickets are purchased (including those held at private clubs) will be subject to the amusement tax.
Amusements shall not include those actions where the manner in which one participates in a recreational activity is instructional in nature and constitutes lessons or classes.
PERSON: Includes an individual, firm, corporation, company, partnership, association, and unincorporated association and any person acting in a fiduciary capacity.
TAXPAYER: Any person who conducts or engages in the business of providing entertainment or amusement. (Ord. 1303-09, 11-16-2009)