§ 116.40  FINDINGS AND DECLARATION OF COUNCIL.
   (A)   It is found and declared that the Vermilion County Metropolitan Exposition, Auditorium and Office Building Authority ("the Authority") has been established for the entertainment, cultural and educational benefit of the citizens of the city, and the city should cooperate and assist the Authority in providing these benefits. There exists the likelihood that from time to time the David S. Palmer Arena will not be self-sustaining and may be in need of additional funds to insure capable and efficient operation of the facilities for the benefit of the people of the city. For this reason, a tax upon the privilege of purchasing alcoholic beverages at retail shall be levied, and proceeds from such tax used for the benefit of the David S. Palmer Arena.
   (B)   It is found and declared that the consumption of alcoholic beverages is or may be a cause of the use of public safety personnel, and that a portion of the cost of such use should be borne by the consumers of alcoholic beverages. For this reason, a tax upon the privilege of purchasing alcoholic beverages at retail shall be levied, and proceeds from such tax used for the general fund of the city.
(Ord. 8349, passed 3-30-04; Am. Ord. 8492, passed 8-1-06)