Pursuant to the power granted to the Village by the provisions of 65 ILCS 5/11-42-1 and 65 ILCS 5/11-42-5, a tax is imposed on each ticket sold for admission to a motion picture viewing or live performance event at a theater within the Village of Antioch. Also, a tax is imposed on each rental agreement between the operator of any theater for motion picture viewing and a person.
A. Definitions: Whenever used in this Chapter, the following terms or phrases shall have the meanings set forth below, unless the context requires a different meaning.
LIVE PERFORMANCE EVENT: | Any act, play, dance, pantomime, song, or other activity performed by actors or performers in front of a live audience. |
MOTION PICTURE: | Any series of pictures projected on a screen in rapid succession with objects shown in successive positions slightly changed so as to produce the optical effect of a continuous picture in which the objects move. This definition shall be construed broadly to include not only traditional films, but also recorded, broadcast or internet video, including, but not limited to, pay-per-view events shown in commercial settings and for which a ticket or admission charge is required by the exhibitor or venue. |
PERSON: | An individual, partnership, association or corporation. |
B. Exemptions: The following exhibitions of motion picture and live performance events are exempt from this tax:
1. Tickets sold by any person or group of persons for exhibition within any school building;
2. Tickets sold by the Village or any other unit of local government for exhibition anywhere within the Village, including any outdoor venue;
3. Tickets sold by any recognized or chartered homeowners' association or charitable institution where proceeds from the exhibition are intended to be used for fundraising purposes;
4. Tickets sold by any organization exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code; and
5. Any other specific exhibition granted a waiver from this tax by the Village Board upon a written petition brought prior to the exhibition. (Ord. 22-05-28, 6-22-2022, eff. 7-1-2022)