(A) Imposed. A tax is imposed on the act or privilege of renting videocassettes, movies, motion pictures, digital versatile disks (dvd’s), video games, and game systems within the corporate limits of La Grange Park, at the rate of 3% of the gross receipts collected therefrom after the effective date of this section. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not be made the subject of taxation by municipalities under the Illinois Constitution.
(B) Collection. The tax authorized by this section shall be collected from the taxpayers by all vendors located within the village limits, and shall be remitted by said vendors to the village. Any tax required to be collected pursuant to this section and any such tax collected by the vendors shall constitute a debt owed by the vendor to the village. Vendors shall collect the tax from the taxpayer by adding the tax to the gross charge for the act or privilege of rental. The tax authorized by this section shall constitute a debt of the taxpayer to the vendor who provides such rental, and if unpaid, is recoverable at law in the same manner as the original charge for the rental. If the vendor fails to collect the tax from the taxpayer, then the taxpayers shall be required to pay the tax directly to the village. Whenever possible, the tax authorized by this section shall, when collected, be stated as a distinct item separate and apart from the gross charge for the rental.
(C) Definitions. For the purpose of the tax authorized by this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The consideration paid for the rental of videocassettes, movies, motion pictures, digital versatile disks (dvd’s), video games, and game systems, valued in money, whether received in money or otherwise, including cash, credit, services, and property of every kind and nature and shall be determined without any deduction or accounting for the cost of the rental, the labor or service cost, or any other expenses whatsoever.
PERSON. Any individual or individuals, firm, trust, estate, partnership, association, joint venture, corporation, receiver, trustee, or guardian.
VENDOR. All businesses that, as part of their operations, rent to customers videocassettes, movies, motion pictures, digital versatile disks
(dvd’s), video games, and game systems. The
VENDOR shall maintain a place of business within the corporate limits of La Grange Park at which the rental takes place.
(D) Returns, filing, contents, payment of tax. On or before the last day of April of each year, each vendor shall make a return to the Finance Director for the months of January, February, and March, stating: its name, principle place of business, the gross receipts during those months upon the basis of which the tax is imposed, the amount of tax collected, and such other reasonably related information as the village may require. On or before the last day of July, October, and January, each vendor shall make a like return to the Finance Director for a corresponding three-month period. The vendor making the return herein provided for shall, at the time of making such return, pay to the Finance Director the amount of any tax imposed, based on 3% of gross receipts collected during that time period.
(E) Books and records of vendor. Every vendor shall keep books and records which are adequate to reflect that the tax imposed by this section is being collected in the proper amount. All books and records and other papers and documents required by this section to be kept shall, at all times during business hours of the day, be subject to inspection by the village or its duly authorized agents and employees. Books and records reflecting gross receipts with respect to which the tax is imposed shall be preserved until the expiration of three years following the period the tax was incurred, unless the village, in writing, authorizes their destruction or disposal at an earlier date.
(F) Failure to make return or fraudulent return. Any vendor who fails to make a return or who makes a fraudulent return, or who wilfully violates any other provision of this section is guilty of a misdemeanor and upon conviction thereof, shall be fined not less than $500 nor more than $1,000, and in addition, shall be liable in a civil action for the amount of tax due.
(`70 Code, § 20-30) (Ord. 579, passed 11-8-94; Ord. 697, passed 4-9-02)