The proprietor of an athletic exhibition shall submit to the Village Clerk a statement verified under oath of the gross receipts of each such game, contest or race within thirty days after the exhibition. At the same time, the proprietor or person exhibiting or operating the exhibition shall pay to the Clerk a sum equal to 3% of the gross receipts, after deducting the license fee paid. This tax shall not apply to exhibitions sponsored by a non-profit or governmental agency.
(`70 Code, § 5-29) (Ord. 729, passed 8-12-03)