4-156-030 Collection, payment and accounting.

   A.   It shall be the joint and several duty of every owner, manager or operator of an amusement or of a place where an amusement is being held, and of every reseller to secure from each patron or buyer the tax imposed by Section 4-156-020 of this article and to remit the tax to the Department of Finance not later than the 15th day of each calendar month for all admission fees or other charges received during the immediately preceding calendar month. A verified statement of admission fees or charges in a form prescribed by the Comptroller shall accompany each remittance. Acceptance by the City of any amount tendered in payment of the tax shall be without prejudice to any claim, demand or right on account of any deficiency.

   B.   Every person required to collect and remit the tax imposed by Section 4-156-020 of this article, or pay the tax directly to the department of finance, shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transaction that gave rise, or may have given rise, to the tax liability or any exemption that may be claimed. All such books, records and accounts shall be available for inspection by the department of finance at all reasonable times during business hours of the day.

   C.   Every owner, manager, operator, or reseller who is required to collect the tax imposed by Section 4-156-020 of this article shall be considered a tax collector for the city. All amusement tax collected shall be held by such tax collector as trustee for and on behalf of the city. The failure of the tax collector to collect the tax shall not excuse or release the patron from the obligation to pay the tax.

   D.   Notwithstanding any other provision of this Code, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, either tax imposed by this article unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the department of finance. This provision shall apply to any claim for credit or refund for which the comptroller has not issued a final determination as of the effective date of this subsection 4-156-030(D).

   E.   [Reserved]

   F.   [Reserved]

   G.   Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (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 and remittances 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) the provisions of 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.

(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-15-95, p. 11995; Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.15; Amend Coun. J. 5-24-06, p. 76269, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 11-19-14, p. 98063, § 4; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 4)

4-156-032 Alternative tax imposed on tour boat operators.

   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)

4-156-033 Reserved.

Editor's note – Coun. J. 11-19-14, p. 98063, § 4, repealed § 4-156-033, which pertained to additional tax imposed on sellers of tickets.

4-156-034 Rules and regulations.

   The comptroller is authorized to adopt, promulgate and enforce rules and regulations pertaining to the interpretation, administration and enforcement of this article, including but not limited to the meaning and scope of the exemptions contained in Section 4-156-020.

(Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4)

4-156-035 Application of Uniform Revenue Procedures Ordinance.

   Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply and supplement this chapter.

(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-12-98, p. 81835)

4-156-040 Raffles – Terms defined.

   Whenever used in Sections 4-156-040 through 4-156-120 of this Code, the word "Act" shall mean the Raffles and Poker Runs Act, codified at 230 ILCS 15/0.01, et seq. Whenever used in said section of this Code, the words "raffle", "religious", "charitable", "labor", "fraternal", "educational" and "veterans" shall have the respective meanings ascribed to each of these terms in Section 1 or 2 of the Act.

(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-21-17, p. 61913, § 5)

4-156-050 Raffles – Licenses – Issuance by city clerk.

   The city clerk shall have the authority to issue licenses for raffles, as defined in the Act, subject to the limitations stated in Section 4-156-020 of this article.

(Added Coun. J. 12-9-92, p. 25465)

4-156-060 Raffles – Licenses – Requirements.

   Licenses for raffles shall be issued only to bona fide religious, charitable, labor, fraternal, educational or veterans' organizations which are located within the corporate limits of the City of Chicago and which operate without profit to their members, and which have been in existence continuously for a period of five years immediately before applying for such license and have had during said period a bona fide membership engaged in carrying out their objects. Application shall be made in writing, no fewer than ten days before the intended sale of raffle chances, on forms provided by the city clerk's office. Each application shall contain the name and address of the applicant, the area in which the raffle chances will be sold or issued, the time and manner and location of determining the winning chances, and such other information as the city clerk's office may require. Each application must contain a sworn statement attesting to the not-for-profit character of the applicant, signed by its presiding officer and secretary.

(Added Coun. J. 12-9-92, p. 25465)