§ 35.262 AMUSEMENT TAX IMPOSED.
   (A)   Push tax.
      (1)   Except as otherwise provided by this subchapter, an amusement tax is imposed upon any person who participates in the play of a video gaming terminal that takes place within the jurisdictional boundaries of the Village of Bellwood.
      (2)   The rate of the tax shall be equal to $0.01 (one cent) per play on a video gaming terminal.
      (3)   The terminal operator of a video gaming terminal may separately itemize and charge each person who plays a video gaming terminal.
(Ord. 21-27, passed 10-31-21) Penalty, see § 35.999