For the purpose of providing revenue to defray a portion of current expenses and other expenditures of the Village, there is hereby levied:
(a) A tax of three percent on the amount received for admission to any place, including admission by season ticket or subscription;
(b) A tax of three percent on the excess of amounts received for tickets or cards of admission to theaters, operas and other places of amusement or entertainment sold at newsstands, hotels and places other than the ticket offices of such theaters, operas or other places of amusement or entertainment, over and above the amounts representing the established price therefor at such ticket offices. Such tax shall be returned and paid in the manner and subject to the interest provided in § 880.05 by the person selling such tickets.
(c) A tax of three percent on the amount received for admission to any public performance for profit at any roof garden, cabaret or other similar entertainment where the charge for admission is in the form of a service charge, cover charge or similar charge in any form, provided that if such charge is in the form of a fixed minimum service charge to the admittee, the tax shall be computed upon one-third of such fixed minimum service charge;
(d) A tax of three percent on fees collected by horse riding academies, whether for membership or for rental or hire of horses or other services; and
(e) A tax of three percent on fees collected by bowling alleys, miniature golf courses, golf practice ranges, swimming pools and other similar amusement or entertainment places or devices, for the use of such facilities.
(Ord. 6-1959, passed 1-13-1959; Ord. 10-2010, passed 5-27-2010)