There is hereby levied and imposed, effective January 1, 1999, upon any person who pays an admission charge to any place located within the limits of the Village of Walton Hills:
(a) A tax of three percent on the amounts paid for admission to any place. 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 is made outside of the Village.
(b) A tax of three percent on the amount received as annual membership dues by every club or organization maintaining a golf course, and a tax of three percent on green fees collected by golf courses, either under club or private ownership.
(Ord. 1998-9. Passed 7-7-98.)