There is hereby levied upon every person who pays an admission charge to any place which is entirely or partially located within the Village:
(a) A tax of five percent (5%) of the admission charge paid for admission to any place, including admission by fee for the privilege of using any facility. The tax shall apply to every admission charge to any place which is entirely or partially located within the Village, notwithstanding that the sale of the ticket or other evidence of right of admission is made outside the Village.
(b) A tax of five percent (5%) of the admission charge paid for admission to any public performance for profit at any night club, cabaret or other similar entertainment in case the charge for admission is in the form of a service charge or cover charge or other similar charge.
(c) A tax of five percent (5%) 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 office 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 to be returned and paid in the manner provided in Section 183.05 by the person selling the ticket.
(d) If a place is not entirely located within the Village, the Treasurer shall determine the percentage of the admissions charge attributable to the portion of the place located within the Village. In making such determination, the Treasurer shall consider appropriate factors such as the percentage of the place's recreational and business activity which is conducted within the Village. Alternatively, the Village and the facility in question which is not located entirely within the Village may, by agreement, determine the appropriate amount of admissions tax by agreement. Such agreement shall be approved by the Treasurer, ratified by Council, and shall reflect both parties' understanding that the alternative method agreed upon is a reasonable determination of the admissions tax to be levied upon that "place" as it is not entirely located within the Village.
(Ord. 2004-04. Passed 1-21-04.)
(Ord. 2004-04. Passed 1-21-04.)