(A) Except as otherwise provided in this article, 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.
(B) The rate of the tax shall be equal to one cent per play on a video gaming terminal.
(C) The terminal operator of a video gaming terminal may separately itemize and charge the tax imposed in this article each person who plays a video gaming terminal.
(D) The tax imposed in this article is in addition to all other taxes imposed by the State of Illinois or any municipal corporation or political subdivision thereof.
(Ord. 2021-10-51, passed 10-18-2021)