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An annual tax in the amount of $150.00 for each calendar year is imposed upon all automatic amusement devices operated for gain or profit per device. This section does not apply to a casino, as that term is defined in 230 ILCS 10/4.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-10-99, p. 14998, § 1.1; Amend Coun. J. 11-17-99, p. 17487, § 1.1; Amend Coun. J. 3-13-13, 48628, § 1; Amend Coun. J. 5-25-22, p. 48413, § 6)
The automatic amusement device tax shall be paid by the owner of such device to the city clerk. The city clerk shall issue as evidence of the payment of the tax a self-voiding adhesive tax emblem to be placed on each device. Such emblem shall bear the words "City of Chicago Amusement Device Tax", the names of the mayor and the city clerk, and such other wording as may be prescribed by the mayor. It shall be unlawful for any person to mutilate said tax emblem during the year for which it was issued.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 6-30-09, p. 65579, § 3)
It shall be unlawful for the owner or lessee of any premises or person in control of such premises to permit the installation or use of an automatic amusement device within the City of Chicago for gain or profit unless the tax has been paid and is evidenced by a tax emblem affixed to the automatic amusement device in a conspicuous location. Each such device shall be plainly labeled with the name, address and telephone number of its owner. No person shall remove, alter or deface the tax emblem or label required by this section, or allow use of an automatic amusement machine if the tax emblem or label has been removed, altered, defaced or become illegible. The owner or lessee of the premises where the device is placed for operation by the public and every person responsible for the premises shall be jointly and severally liable for a violation of this section.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-99, p. 21529, § 1)
If the mayor, superintendent of police, or the comptroller, the commissioner of business affairs and consumer protection, the city clerk or their duly authorized enforcement officer shall have a reasonable basis for believing any amusement device is an illegal amusement device, said device or any part or contents thereof may be seized by any duly authorized enforcement official, followed by an administrative hearing with notice to the owner within seven days of such seizure for the purpose of reviewing the appropriateness of the seizure, and held until such time as the owner of such device pays the delinquent tax, reimburses the department of finance, business affairs and consumer protection or the city clerk for actual cartage cost incurred in the seizure and pays to the department of finance, business affairs and consumer protection or the city clerk $20.00 for each day or part of day said device has been in storage. If criminal charges involving the use or condition of the device are pending, the device shall be held until disposition of the criminal charges. If it is determined at the hearing by a preponderance of the evidence that the seized device is not an illegal amusement device, it shall be returned to the owner without charge. If it is determined at the hearing that the automatic amusement device was used for illegal gambling, it shall be destroyed by the city, and all money found within the device at the time of confiscation shall become the property of the city, and shall be used to defray the costs of cartage, notice, storage and hearings. If the owner of the device does not claim the automatic amusement device within 14 days after the mailing of the notice, the device and its contents will be treated as abandoned property and the device will be destroyed.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 4-1-98, p. 65262; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 6-30-09, p. 65579, § 3; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4)
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