373.01  ENACTED.
   There shall be levied, assessed, collected and paid, an amusement tax in the Borough upon every form of entertainment, diversion, sport, recreation, pastime, including specifically by way of illustration, skating, bathing, swimming, pool and billiard rooms, golfing, bowling, riding, theatrical or operatic performances, vaudeville, circuses, carnivals, side shows, and all forms of entertainment at fair grounds and amusement parks, athletic contests, including wrestling, boxing, football, basketball, baseball games, tennis, hockey, archery, shooting, dancing, and all other forms of amusement, athletic event, diversion, sport, recreation or pastime, shows, exhibitions, contests, displays and games, excepting admission to motion picture theaters and educational, religious, charitable and fire company exhibitions or shows.
(Ord. 1554.  Passed 12-30-76.)