898.08  EXEMPTIONS.
   The provisions of this chapter shall not apply to:
   (a)   Any amusement sponsored or conducted by, and the proceeds of which inure exclusively and solely to the benefit of, any bona fide religious, charitable, or not-for-profit person or organization; provided, however, that such person or organization has received an exemption from the State of Illinois and the United States Internal Revenue Service exempting said person or organization from the payment of state and federal income taxes.
   (b)   Any amusement whenever both of the following conditions exist:
      (1)   The amusement is operated or conducted by a municipality, park district, school district, or any other unit of local government, whether individually or jointly; and
      (2)   The place the amusement is conducted is owned by a municipality, park district, school district, or any other unit of local government, whether individually or jointly.
   (c)   Any amusement whenever both of the following conditions exist:
      (1)   The amusement is operated or conducted by a bona fide religious, charitable, labor, fraternal, educational, veterans', not-fo- profit, or homeowners' organization that operates without profit to its members and which has been in existence continuously for a period of five years immediately before making application hereunder and which has had during that entire five year period a bona fide membership engaged in carrying out its objects; and
      (2)   The place the amusement is conducted is owned by the same bona fide religious, charitable, labor, fraternal, educational, veterans', not-for-profit, or homeowners' organization that operates without profit to its members and which has been in existence continuously for a period of five years immediately before making application hereunder and which has had during that entire five year period a bona fide membership engaged in carrying out its objects.
(Ord. 2005-09.  Passed 4-11-05.)