793.02 LEVY OF TAX; APPLICATION.
   For the purpose of providing revenue to defray a portion of current expenses and other expenses of the Village, there is hereby levied and imposed upon every person who pays an admission charge to any place:
   (a)   A tax as provided in Chapter 105 on the amounts paid for admission to any place, including deliveries by season ticket or subscription. The tax shall apply to every admission within the Village for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission is made outside of the Village.
   (b)   A tax as provided in Chapter 105 on the excess of the amounts paid for tickets or cards of admission to theaters, operas, and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices, such tax to be returned and paid in the manner provided in 793.04 hereof by the person selling the ticket.
   (c)   A tax as provided in Chapter 105 on the amount paid for admission to any public performance for the profit at any roof garden, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
   (d)   A tax as provided in Chapter 105 on the amount paid as annual membership dues by every club or organization maintaining a golf course, and a tax as provided in Chapter 105 on green fees paid to golf courses either under club or private ownership.
      (Ord. 1992-34. Passed 4-15-92.)