A. A tax is hereby imposed upon all persons participating in or viewing or witnessing all amusements within the city of Prospect Heights, payable upon each admission, in an amount equal to three percent (3%) of the admission fees, participation fees, viewing or other charges paid for the privilege to participate in the amusements or to gain admittance or access for viewing or witnessing the amusements. The tax herein imposed is in addition to all other taxes imposed by the county of Cook, the state of Illinois or any political subdivision of any of the foregoing.
B. Amounts charged for a luxury suite or luxury club seat shall not be subject to tax; provided, however, that if tickets to one or more amusements are included within the purchase price of the luxury suite or luxury club seat, then the tax under subsection A of this section shall be imposed upon the imputed ticket price of each such ticket at the time the ticket is used to gain admittance to the amusement.
C. For the purpose of determining the amount of the amusement tax due under this section, admission fees or other charges shall be computed exclusive of any federal, state or municipal taxes imposed upon the amusement patron and any separately stated charges for nonamusement services or for sales of tangible personal property.
D. It is unlawful for any person to produce, present, conduct or resell tickets to any amusement, without collection of the tax, except as provided in section 2-4A-3 of this article. (Ord. 0-02-23, 9-16-2002, eff. 9-26-2002)