(A) Occupation tax. An occupation tax is hereby imposed on each person engaged in the occupation of conducting games of chance and lottery activities within the village. Every person conducting games of chance and lottery activities within the village shall pay the tax in the amount and manner specified in division (C) below.
(Prior Code, § 10-504)
(B) Amount of occupation tax for persons engaged in the occupation of conducting games of chance and lotteries. The occupation tax for each person engaging in the occupation of conducting games of chance and lottery activities within the village shall be 5% of the gross receipts received by said person in each quarter of the calendar year.
(Prior Code, § 10-505)
(C) Amount of occupation tax for distributor. The occupation tax for engaging in the occupation of distributing gambling devices within the village shall be 5% of the gross receipts received by a distributor in each quarter of the year.
(Prior Code, § 10-506)