(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GAME CARTRIDGE. Any device intended or designed to interface with and provide supplemental data, computational capability or the like to equipment intended for use as or designed for video and audio amusement.
GROSS RECEIPTS. The consideration received for the leasing or rental of video and audio recordings and game cartridges valued in money whether received in money or otherwise, including cash, credits, services and property of every kind and nature, and shall be determined without any deduction on account of the cost of videocassette, the labor or service costs or any other expenses whatsoever.
PERSON. Any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator, or other representative appointed by order of any court. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part-owners thereof, and as applied to corporations, the officers thereof.
TAXPAYER. A person engaged in business within the corporate limits of the village which business includes the leasing or rental of video and audio recordings and game cartridges.
VIDEO AND AUDIO RECORDINGS. A physical medium, whether in the form of magnetic tape, laser readable disk or other recording format, on which are captured video, audio or video and audio images or signals, for the purpose of the regeneration of same by the person leasing or renting such medium. Included within this category by way of illustration and not limitation are what are commonly referred to as videocassettes, laserdiscs, and CD ROM capable of video and audio reproduction.
(B) Imposition of tax. A tax is hereby levied and imposed upon the use and privilege of leasing or renting a video or audio recording or game cartridge by a taxpayer at a rate equal to 8% of the fee, revenue or other consideration received by the taxpayer or charged by the taxpayer each time a video or audio recording or game cartridge is leased or rented by the taxpayer. The tax described in this section shall be paid by the taxpayer which leases to or rents to a person, company, firm or other entity the video or audio recording or game cartridge and shall be applicable to any such leased or rented on and after June 1, 1993.
(C) Exemptions. The tax described in division (B) above shall not be applicable to any amusement shown, exhibited or staged by:
(1) A not-for-profit organization which is exempt from taxation pursuant to Section 501 of the Internal Revenue Code of 1986, as amended;
(2) Any school district; or
(3) Any government entity.
(D) Administration and enforcement.
(1) The Village Treasurer is hereby designated as the Administrator and Enforcement Officer of the tax imposed on behalf of the village. It shall be the responsibility and duty of the Treasurer to collect all amounts due the village from the taxpayer. A sworn monthly tax return, on a calendar month basis, shall be filed by each taxpayer with the Treasurer, on forms prescribed by him, showing all receipts from each renting or leasing activities during the preceding month. The returns are to be filed within 20 days after the end of the month covered by the return, with the tax herein imposed due and owing as of the twentieth day of the month following the month covered by the return.
(2) Each return shall be accompanied by payment to the village of all taxes due and owing for the month covered by the return.
(3) During the normal business hours of any such taxpayer, the Treasurer or any person certified by him or her as his or her deputy or representative may enter the premises of any taxpayer for the purpose of inspecting and examining the taxpayer’s books and records for the proper administration of this section, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Treasurer or his or her duly authorized deputy or representative in the discharge of his or her duties hereunder. It shall be the duty of every taxpayer to keep accurate and complete books and records, containing all information necessary for the collection of the tax herein imposed, to which the treasurer or his or her duly authorized deputy or representative shall at all times have full access, which records shall include a daily sheet showing: (a) the number of video and audio recordings and game cartridges rented during the immediately preceding day and the then current day; and (b) the actual receipts collected for the dates in question from the lease or rental of such. In the event that the inspection and examination by the Treasurer disclose a discrepancy in excess of 5% from the information furnished by the taxpayer, the cost of the inspection and examination shall be borne by the taxpayer.
(E) Enforcement; suit for collection; revocation of license. Whenever any taxpayer shall fail to pay any taxes herein provided, the Village Attorney shall, upon request of the Village President or the Village Administrator, bring or cause to be brought an action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction. If the Village President, and after a hearing held by or for him or her, shall find that any Taxpayer has wilfully evaded his or her responsibility to pay the tax imposed by this section, he or she may suspend or revoke all village licenses, including but not limited to any liquor license issued under the Municipal Code, held by such person. Hearings to suspend or revoke a village license shall be held as provided in village ordinances creating and administering such licenses or as may be established by the corporate authorities from time to time. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for non-payment of the tax due.
(F) Interest and penalties.
(1) In the event of a failure by any taxpayer to pay to the Village Treasurer the tax required hereunder within ten days after the same shall be due, interest shall accumulate and be due upon the tax at the rate of 1% per month commencing as of the first day of the month following the month for which the tax was to have been collected. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any taxpayer who shall fail to pay the tax imposed by this section.
(2) In addition to the provision of this section, any taxpayer found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this section, upon conviction thereof, shall be punished by a fine of not less than $50 nor more than $500 for the first offense, and not less than $100 nor more than $500 for the second and each subsequent offense. Each day any violation of any provision of this section shall continue to exist shall constitute a separate offense.
(G) Rules and regulations. The Village Treasurer is authorized to adopt reasonable rules and regulations relating to the administration of this section as he or she may deem expedient or otherwise appropriate.
(1981 Code, § 37.04)