For the purpose of providing revenue to defray a portion of current expenses and other expenditures of the village, there is hereby levied a tax of three percent on the amounts received for admission to any place, including admission by season tickets or subscriptions. If a person is admitted free or at a reduced rate to any place at a time when, and in circumstances under which, an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations. Such equivalent tax shall be paid by the person so admitted.
(Ord. 1042, passed 3-22-1948)