(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMISSION.
The sale of a ticket or allowance of entry of any person for a fee charged or monetary consideration.
AMUSEMENTS.
Any live theater or movie theater.
PERSON.
Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation, or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court.
TAX COLLECTOR.
A person engaged in the business of operating a movie theater, or live theater within the corporate limits of the village.
(B) Imposition of tax.
(1) A tax is imposed upon all adult persons over the age of 12 years old seeking admission to any amusement within the corporate limits of the village of $0.60 per admission after May 7, 2015.
(2) On or before each April 20, July 20, October 20, and January 20, each tax collector shall make a quarterly return to the Village Collector for the preceding quarter, and make remittance of tax therewith stating the following information:
(a) The tax collector’s name;
(b) The address of the tax collector’s principal place of business in the village;
(c) The number of admitees to the tax collector theater;
(d) The amount of tax computed on division (B)(2)(c) above;
(e) Other reasonable information that the collector may require.
(3) In making the return, the taxpayer shall determine the value of actual consideration other than money received by the tax collector. This determination shall be subject to review and revision by the collector as provided in division (C) for correction of returns.
(C) Return corrections. If the Village Collector has reason to believe and does believe that any return is incorrect, after notice to the tax collector and an opportunity to be heard, the collector shall determine the amount of the tax according to his or her best judgment and information. Any return so corrected by the Collector shall be prima facie correct.
(D) Rules and regulations. The Village Collector is authorized to prescribe reasonable rules and regulations relating to the administration and enforcement of this section as he or she may deem expedient.
(E) Failure to make return.
(1) In case any tax collector fails to make a return when and as required by this section, the Village Collector, after notice to the taxpayer and an opportunity to be heard, shall determine the amount of the tax according to his or her best judgment and information. This amount, when so fixed, shall be prima facie correct.
(2) In addition to the foregoing provisions of division (E)(1) above, the failure to submit a return as required by this section by a tax collector shall be deemed to be an offense which shall be punishable by a fine not to exceed $500. Each and every day that the person fails to file a return shall be deemed to constitute a separate and distinct offense.
(Ord. 1391, passed 6-2-1994; Ord. 2223, passed 5-7-2015)