(a) A tax is hereby imposed upon all persons operating amusements within the corporate limits of the Village, and upon all persons operating places which provide amusements within the corporate limits of the Village, in an amount equal to three percent of the gross receipts for each amusement. Said tax shall be in addition to all other taxes imposed by law.
(b) Any person subject to the amusement tax imposed herein may separately itemize and charge to patrons in addition to any admission fee or other charge, the amount of amusement tax attributable to such admission fee or other charge. In the event the tax imposed by this chapter is not shown or collected as a separate charge, all admission fees or other charges shall be deemed exclusive of the amusement tax specified hereinabove.
(Ord. 2005-09. Passed 4-11-05.)