Synopsis As Introduced Amends the Counties Code. Provides that the corporate authorities of a county having a population of less than 35,000 may, by ordinance or resolution, impose a tax upon the patrons of amusements that take place within the county. Provides that proceeds from the tax shall first be directed to costs arising from the amusement. Provides that, in order to hold any mass gathering, any owner of an amusement shall apply for and obtain a license from the county where the amusement is to be held. Sets forth provisions concerning the contents of the application for a license, public hearing requirements, and penalties for violation.