A. A tax is imposed upon all persons engaged in the business of operating tour boats in the City. The rate of this tax shall be nine percent of the charges paid to the tour boat operator for amusements provided by the tour boat operator in the City. For the purposes of this Section 4-156-032, the term "tour boat" shall mean any vessel or other watercraft on which amusements take place, as the term "amusement" is defined in Section 4-156-010. Charges that are excluded, or that are fully or partially exempt, from the tax imposed by Section 4-156-020 shall also be excluded, or fully or partially exempt, from the tax imposed by this Section 4-156-032.
B. A tour boat operator that has paid or remitted the tax imposed by Section 4-156-020 in connection with the same transactions that are subject to subsection A of this section shall be entitled to a credit for such tax paid or remitted against the amount of tax owed under subsection A of this section. The tour boat operator shall have the burden of proving its entitlement to this credit with books, records and other documentary evidence.
C. Tour boat operators shall file returns and pay the tax as follows: (1) all tax returns shall be filed with the Department of Finance on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) Sections 3-4-186, 3-4-187, 3-4-188, and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
D. The tax imposed by this section shall not apply to any person, activity or privilege that under the Constitution or statutes of the United States, or the constitution or statutes of the State of Illinois, may not be made the subject of taxation by the City.
E. The intent of this Section 4-156-032 is that the total amount of amusement tax paid by a tour boat operator will be the same as it would have been had the tour boat operator collected and remitted the tax imposed by Section 4-156-020. As used in subsection A of this Section 4-156-032, the terms "exempt" and "excluded" refer to those exemptions and exclusions set forth in Section 4-156-020 and do not include preemption by federal or state law. The intent of this subsection E is to confirm rather than change the intent of Section 4-156-032 since it was added to the Code effective January 1, 2017.
(Added Coun. J. 11-16-16, p. 38042, Art. III, § 4; Amend Coun. J. 6-28-17, p. 50443, § 1; Amend Coun. J. 4-24-20, p. 15055, § 2)