(A) Title. This section shall be known and may be cited as the “Village of Lakemoor Municipal Amusement Tax Ordinance”. The tax herein imposed is in addition to all other taxes imposed by the village, state or any municipal corporation or political subdivision of any of the foregoing.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AMUSEMENT.
(a) Any and all spectator and exhibitor entertainment, including, but not limited to, the following activities: any movie, theatrical, dramatic musical, or spectator performance, promotional show, motion picture show, antique, gun, flower, poultry or animal show; carnival; circus; rodeo; animal act; amusement ride; amusement attraction; any tour, whether guided or by listening device; whether in a vehicle or walking; events where spectators pay fee to watch an athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing or riding on animals or vehicles; baseball, basketball, softball, soccer, football, tennis, golf, hockey, track and field games; any entertainment or recreational activity offered for public participation, or on a membership or other basis including, but not limited to, events where spectators pay a fee to watch games, bowling, billiards, bingo or pool. Exceptions to this definition include events sponsored by tax exempt organizations with approved I.R.C. § 501(c) status, the village, any local school districts or regularly sponsored non-profit youth activities.
(b) For purposes of this section, AMUSEMENT shall not mean raffles, as defined in the ILCS Ch. 230, Act 15.
OWNER.
(a) With respect to the owner of a place where an amusement is being held, any person who has an ownership or leasehold interest in a building, structure, vehicle, boat, area or other place who presents, conducts or operates an amusement in such place or who allows, by agreement or otherwise, another person to present, conduct or operate an amusement in such place.
(b) With respect to the owner of an amusement, any person who has an ownership or leasehold interest in such amusement or any person who has a proprietary interest in the amusement so as to entitled such person to all or a portion of the proceeds, after payment of reasonable expenses, from the operation, conduct or presentation of such amusement, excluding proceeds from non-amusement services and from sales of tangible personal property.
PERSON. Any natural individual, firm, society, foundation, institution, partnership, limited liability company, association, joint stock company, joint venture, public or private corporation, receiver, executor, trustee or other representative appointed by the order of any court, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular and plural are included in any circumstance.
(C) License. Every person, entity or organization that operates, organizes, conducts or presents a permanent place of amusement shall obtain an amusement license from the Village Clerk. All permanent places of amusement shall be licensed no later than 7-1-2009 or, thereafter, prior to opening for business. For any one time or temporary place of amusement, an amusement license must be obtained at least seven days prior to the beginning of the amusement event or activity. Any person, entity or organization need obtain only one such license even if that person, entity or organization holds events in more than one location at various times. Any such license, permanent or temporary, upon issuance is valid until rescinded by the village and is not transferable from the original applicant to any other party. Any individual, entity, organization or persons responsible for organizing, operating or presenting a place of amusement, permanent or temporary, that fails to obtain a license is in violation of this section.
(D) Tax imposed. A municipal amusement tax is imposed upon the cost of admission received from spectators or patrons of any amusements within the village, of an amount equal to 3% of the admission fees or other charges paid for the privilege to enter or otherwise gain access to the amusement.
(E) Collection, payment and accounting of municipal amusement tax.
(1) It shall be the duty of every owner, manager or operator of an amusement, or of a place where an amusement is being held, to secure said tax applied to the cost of admission from the spectator or patron and remit said tax to the village not later than 30 days after the receipt of amusement revenues and taxes. There shall not be a tax applied to costs or fees paid by actual participants in any athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing or riding on animals or vehicles; nor shall there be a tax applied to the costs or fees paid by actual participants in any games, bowling, billiards, bingo or pool. A verified statement of such amusement fees and taxation and amusement taxes in the form prescribed from time to time by the village shall accompany the remittance. Acceptance by the village of any amount tendered in payment of the tax shall be without prejudice to any claim, demand or right to account for any deficiency of taxes paid and/or owed by the owner, manager or operator.
(2) Cancelled admission tickets and complete accurate records, books and accounts in detail of all such receipts shall be kept at the place of amusement or at such other place within the village limits as may be designated in writing by the person liable for the collection of the municipal amusement tax. The village shall have access to the place of amusement and to the cancelled admission tickets, records, books and accounts at all reasonable times for an audit. Every owner, manager or operator referred to herein, which is required to collect the tax imposed by this section, shall be considered a tax collector for the village. All municipal amusement taxes collected shall be held by such tax collector as trustee for and on behalf of the village. Failure of the Tax Collector to collect the tax herein imposed shall not excuse or release the patron and/or the owner, manager or operator from obligation to pay the municipal amusement tax.
(3) Notwithstanding any other provision of this section, in order to permit sound fiscal planning and budgeting by the village, no person shall be entitled to a refund of, or credit for, the tax imposed by this section based on an error in the calculation of the tax unless the person files a claim for refund or credit within six months after the date on which the tax was paid or remitted to the village.
(F) Reporting; transmittal; delinquency; penalty.
(1) Monthly reporting. The owner or owners of each amusement within the village shall file monthly tax returns showing the total sales and the tax receipts received with respect to each amusement during each month. The returns shall be due on or before the last day of the month for the preceding calendar month.
(2) Transmittal of tax. The tax shall be due on the day the monthly return is due as provided herein. At the time of filing such return, the owner shall pay to the Treasurer all taxes, interest and penalties, if any, due for the period to which the return applies.
(3) Failure to pay tax. If for any reason any tax is not paid when due, a penalty and interest, as set by division (E) above, on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any tax as herein provided, the Village Attorney upon the request of the Village Board shall 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.
(4) Schedule of certain rates. The following rates are hereby set for purposes of this section; provided that, the Treasurer may from time to time increase or decrease any rate hereunder in order to equal those rates that may be set forth from time to time by levy and collection of taxes statute for municipalities (ILCS Ch. 65, Act 5, §§ 8-3 et seq.):
(a) Penalty: 7.5% added to the amount of tax unpaid and uncollected; and
(b) Interest: 1.25% added per month to the amount of tax unpaid and uncollected.
(G) Violation; penalty. Any person violating any of the provisions of this section shall be fined not less than $200 and not more than $750 for each offense. Each day such violation occurs shall be regarded as a separate offense. Any enforcement action by the village related to this section shall not relieve the violator from paying any tax due under the terms of this section.
(H) Enforcement. Whenever any person shall fail to pay the tax imposed by this section, the Village Attorney shall, upon request of the Village Board, bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction.
(I) Suspension of licenses. If the village, after a hearing held by the President or for him or her by his or her designee, shall find that any owner has willfully avoided the payment of any tax imposed by this section, he or she may suspend or revoke all village licenses held by such tax evader. The owner shall have an opportunity to be heard at such hearing to be held not less than ten days after being mailed notice of the time when and the place where the hearing is to be held, addressed to him or her at last known place of business. Any suspension or revocation of any license(s) shall not release or discharge the owner from his or her civil liability for the payment of the tax, nor from prosecution for such offense.
(Ord. 09-O-05, passed 4-9-2009)