(A) Definitions. As used in this section the following terms shall apply unless the context clearly indicates or requires a different meaning.
RAFFLE DEVICE. Any raffle machine or any software program that, upon the deposit of money, insertion of a credit card or the use of other means for the exchange of currency or other valuable consideration, allows a person to participate in a raffle or similar amusement.
RAFFLE MACHINE. Any mechanical or electronic device that, upon the deposit of money, insertion of credit card or the use of other means for the exchange of currency or other valuable consideration, allows a person to participate in a raffle or similar amusement.
RAFFLE REVENUES. The gross revenues received by the owner or operator of any premises at which raffle devices are located or by the owner or operator of any raffle device software from the use or operation of raffle devices less the aggregate cost of payouts and prizes from the raffle devices.
(B) A tax is hereby imposed upon the use and operation of raffle devices for raffles licensed by the village at the following rates:
(1) Five percent of the raffle revenues up to the first $10,000 of total monthly raffle revenues;
(2) Seven and one-half percent of the raffle revenues for the total monthly revenues which are between $10,001 and $15,000; or
(3) Ten percent of the raffle revenues for the total monthly raffle revenues which are in excess of $15,001.
(C) It is unlawful for any person to operate or to suffer or permit the operation of any raffle device without payment of the tax imposed herein. The tax herein levied shall be in addition to any and all other taxes. Every owner and operator of a raffle device is required to collect the tax levied by this section.
(D) No more than six raffle machines may be located on the premises of any business in the village.
(E) Every owner or operator of a raffle device shall be required to have a business license issued by the village.
(F) On the tenth day of each month, the owner or operator of the raffle device shall transmit a report of raffle revenues in the previous month to the village on such forms and in such manner as described by the Finance Director. Each report shall be accompanied by a remittance of the appropriate amount of tax applicable as hereinabove provided.
(G) The Finance Director may promulgate rules and regulations not inconsistent with the provisions of this section concerning the enforcement and application of this section.
(H) If for any reason the owner or operator of a raffle device does not pay the tax when due, penalties shall be at the rate of 2% per month on the past due amount. In addition, whenever any person shall fail to pay any tax herein provided, the village may bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction.
(I) Each owner or operator of a raffle device shall keep books which, at a minimum, include:
(1) The gross revenue received from the operator of raffle devices on a daily and monthly basis;
(2) The value of payouts on a daily and monthly basis;
(3) The cost to the owner or operator of prizes distributed as raffle winnings on a daily or monthly basis; and
(4) A computation of the tax owed to the village on a monthly basis.
(J) If the Board of Trustees, after a hearing held by the Board, shall find that any person has willfully avoided payment of the tax imposed by this section, the Board may suspend or revoke all village licenses held by said tax evader. The owner or operator shall have an opportunity to be heard, and such hearing shall be held not less than ten days after notice of the time and place of the hearing addressed to the owner and operator at his or her last known place of business has been deposited in the United States mail with postage prepaid. The suspension or revocation of any license shall not release or discharge the owner or operator from his or her civil liability for the payment of the tax nor from prosecution of such offense.
(K) All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the treasury of the village and shall be credited to and deposited in the General Corporate Fund of the village.
(Ord. 1625, passed 7-19-10)