For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
(a) "Amusement" means and includes both participative and exhibitive entertainment, including, but not by way of limitation, the following activities and sports: any theatrical, dramatic, musical or spectator performance; coin-operated amusement devices; motion picture show; movie; video; videotape; digital versatile disk (DVD), video or DVD game; video or DVD game system; flower, poultry or animal show; carnival; amusement rides; animal act; circus; rodeo; athletic contest, sport or game, including, but not limited to, boxing, wrestling, skating, dancing, swimming, racing or riding animals or vehicles, baseball, basketball, softball, football, tennis, racquetball, handball, golf, hockey, track and field games, soccer, rugby, bowling, billiards and pool games; including the giving of lessons or demonstrations of any of the above described activities characterized as amusements in this chapter.
(b) "Gross receipts" means all fees or charges received or collected in the form of admission fees or other charges for admission to and/or for the use or rental of any amusement for the purpose of witnessing, participating in, or utilizing any amusement regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges, rent, rental or service charges, exclusive of any tax imposed by the United States government, the State of Illinois, the Village or any other governmental unit. A fee or charge which entitles the patrons in regard to any amusement operated within the corporate limits of the Village to bona fide services in addition to, or unrelated to, the witnessing or participating in the amusement, shall not be subject to the tax provided for in this chapter, provided, however:
(1) Where a fee or charge is comprised of identifiable components, packages or tiers, the tax provided for herein shall be imposed on any such components, packages or tiers which provide solely for admission to any facility and/or the use of any facility or equipment for the purposes of witnessing or participating in any amusement; and
(2) Where a single fee or charge for admission to any facility and/or the use of any facility or equipment for the purpose of witnessing or participating in any amusement also entitles the patron of the amusement to the incidental use of parking, restaurant, bar, refreshment, locker room, changing room, washroom and/or shower facilities or services, the tax provided for herein shall be imposed on such fee or charge, provided the predominant activity of such facility is an amusement, unless an allocation order has been issued as provided for in Section 898.07.
(c) "Person" means any natural individual, firm, organization, society, foundation, institution, partnership, association, joint stock company, joint venture, limited liability company, public or private corporation, receiver, executor, trustee or other representative appointed by order of any court, or any other entity recognized by law.
(d) "Owner" means any person having an ownership interest in or conducting the operation of a place which provides amusements.
(Ord. 2005-09. Passed 4-11-05.)