(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% on the amounts received for 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, sold at news stands, hotels, and places other than the ticket offices of the theaters, operas, or other places of amusement, over and above the amounts representing the established price therefor at the ticket offices; such tax to be returned and paid in the manner and subject to the interest provided in § 39.03, by the person selling 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 the 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 admittee, the tax shall be computed on 1/3 of the fixed minimum service charge; and
(4) A tax of 3% on the amount received as annual membership dues by every club or organization maintaining a golf course, and a tax of 3% on green fees collected by golf courses, either under club or private ownership.
(B) In the 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 circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to the other persons for the same or similar accommodations, to be paid by the person so admitted.
(1995 Code, § 39.02) (Ord. 4-1948, passed 1-19-1948)