For the purpose of providing revenues to defray a portion of the current expenses and other expenditures of the Village, there is hereby levied:
(a) A tax of five percent on the amounts paid for admission to any place, including admission by season ticket or subscription; the tax shall apply to every admission within the Village for which a charge is made, notwithstanding that the sale of the ticket or other evidence of right of admission thereto is made outside of the Village;
(b) A tax of five percent on the excess of the amounts paid for tickets or cards of admission to theaters, operas and other places of amusement, sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement, over and above the amounts representing the established price therefor at such ticket offices; such tax shall be returned and paid in the manner provided in Section 884.04 by the person selling the ticket; and
(c) A tax of five percent on the amount paid for admission to any public performance for profit at any roof garden, night club, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge, cover charge or other similar charge.
In the case of persons (except bona fide employees, municipal officers on official business and children under the age for which a charge is regularly made) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, such tax to be paid by the person so admitted.
(Ord. 50-6-1. Passed 6-6-50; Ord. 2010-2-3. Passed 2-2-10.)