(A) It shall be the joint and several duty of every terminal operator of a video gaming terminal(s) to secure from each person participating in the play of a video gaming terminal the tax imposed in this article.
(B) For purposes of this article, it shall be presumed that the amount of the tax imposed on each person, unless the taxpayer or tax collector provides otherwise with books, records, or other documentary evidence, has been collected from the person by the terminal operator.
(C) Tax payments accompanied by tax returns prescribed by the village shall be remitted to the village on or before the twentieth day of the month following the month in which payment for the tax is made.
(D) Every terminal operator of a video gaming terminal who is required to collect the tax imposed in this article shall be considered a tax collector for the village. All tax amounts collected shall be held by the terminal operator as trustee for and on behalf of the village. The failure of the terminal operator to collect the tax shall not excuse or release the person from the obligation to pay the tax.
(E) The ultimate incidence of the tax imposed in this article shall remain on the person and shall never be shifted to the terminal operator.
(F) Notwithstanding any other provision of the village code, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, the tax imposed in this article unless the person files a claim for a refund or credit within one year after the date on which the tax was paid or remitted to the village.
(G) The terminal operator of any video gaming terminal(s) shall be subject to audit, inspection, and record keeping provisions in this village code.
(H) It shall be unlawful for any terminal operator and/or person to prevent, hinder, or interfere with the village's officials, employees, contractors and/or agents designated to discharge their respective duties in the performance and enforcement of the provisions of this article.
(I) It is the duty of every terminal operator of a video gaming terminal(s) to keep accurate and complete books and records to which the village's officials, employees, contractors and/or agents shall at all times have full access.
(Ord. 2021-10-51, passed 10-18-2021)