OPINION — AG — ** RECREATIONAL — SALES TAX ** 68 Ohio St. 1304 [68-1304](J) OF THE SALES TAX CODE IMPOSES AN EXCISE TAX GROSS PROCEEDS OR GROSS RECEIPTS DERIVED FROM FEES CHARGED FOR THE ACT OF PARTICIPATING IN THE GAME OF BOWLING. (AMUSEMENT, FACILITIES, TAX PROCEEDS, ADMISSIONS) CITE: 68 Ohio St. 1304 [68-1304], 68 Ohio St. 1304 [68-1304](J) (REVENUE AND TAXATION, BOWLING) (SCOTT J. SILVERMAN)