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§ 36.250 DEFINITIONS.
   (A)   Except as otherwise specified, the terms used in this section shall have the same definitions as those listed in the Video Gaming Act, 230 ILCS 40/1.
   (B)   PLAY. Each individual push of the video gaming terminal which initiates the simulation provided by the video gaming terminal. Play shall not include the push of individual wager amounts, selection of types of games on the video gaming terminal or entry of any information or printing of winning receipts.
(Ord. 21-O-2314, passed 10-31-2021)
§ 36.251 TAX IMPOSED.
   (A)   An amusement tax is hereby imposed upon any person who participates in the play of a video gaming terminal that takes place within the jurisdictional boundaries of the City of Markham. The rate of tax shall be equal to one cent ($0.01) per play on a video gaming terminal.
   (B)   This tax is in addition to all other taxes imposed by the State of Illinois or municipal corporation or political subdivision thereof.
(Ord. 21-O-2314, passed 10-31-2021)
§ 36.252 TERMINAL OPERATOR REGISTRATION.
   Within 30 days after the effective date of this subchapter or 30 days after installation of video gaming terminals, each terminal operator of a video gaming terminal shall apply for registration as a tax collector with the city. The application shall be submitted to the city on the forms provided by the city and contain such information reasonably required by the city to impose, collect and audit all amounts related to the push tax.
(Ord. 21-O-2314, passed 10-31-2021) Penalty, see § 36.999
§ 36.253 COLLECTION, PAYMENT AND ACCOUNTING.
   (A)   It shall be the joint and several duty of every terminal operator of a video gaming terminal(s) to secure from each person participating in the play of a video gaming terminal the push tax imposed by this chapter. For purposes of this chapter, it shall be presumed that the amount of the push tax imposed on each person, unless the taxpayer or tax collector provides otherwise with books, records, or other documentary evidence, has been collected from the person by the terminal operator. Push tax payments accompanied by tax returns prescribed by the city shall be remitted to the city on or before the 20th day of the month following the month in which payment for the push tax is made.
   (B)   Every terminal operator of a video gaming terminal who is required to collect the push tax by this chapter shall be considered a tax collector for the city. All push tax amounts collected shall be held by the terminal operator as trustee for and on behalf of the city. The failure of the terminal operator to collect the tax shall not excuse or release the person from the obligation to pay the tax. The ultimate incidence of the push tax shall remain on the person and shall never be shifted to the terminal operator.
   (C)   Notwithstanding any other provision of this code, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, the push tax imposed by this chapter unless the person files a claim for a refund or credit within one year after the date on which the push tax was paid or remitted to the city.
   (D)   The terminal operator of any video gaming terminal(s) shall be subject to audit, inspection, and record keeping provisions of this code. It shall be unlawful for any terminal operator and/or person to prevent, hinder, or interfere with the city's officials, employees, and/or agents designated to discharge their respective duties in the performance and enforcement of the terminal(s) to keep accurate and complete books and records to which the city's officials, employees, and/or agents will at all times have full access.
(Ord. 21-O-2314, passed 10-31-2021) Penalty, see § 36.999
§ 36.254 ADDITIONAL RULES AND REGULATIONS.
   The city is authorized to adopt, promulgate, and enforce any additional rules and regulations pertaining to the interpretation, collection, administration, and enforcement of this chapter.
(Ord. 21-O-2314, passed 10-31-2021) Penalty, see § 36.999
§ 36.255 APPLICATION OF CITY CODE.
   Any citation under this chapter may be in addition to any other citations issued by the city under any and all applicable sections of the Code of Markham.
(Ord. 21-O-2314, passed 10-31-2021)
§ 36.999 PENALTY.
   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.
   (B)   Any taxpayer who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other provision of §§ 36.075 through 36.081 of this chapter is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100, nor more than $500, and, in addition, shall be liable in a civil action for the amount of tax due.
   (C)   Any person, owner, firm, manager or operator of motel or hotel accommodations within the city found guilty of violating, omitting or refusing to comply with the provisions of §§ 36.095 through 36.103 of this chapter or of resisting the enforcement of any of the provisions of those sections shall be fined not less than $25, nor more than $500, for each offense. A separate offense shall be deemed committed on each day during which a violation occurs or continues.
(Prior Code, § 36.999) (Ord. 86-O-1232, passed - -1986; Ord. 93-O-1475, passed 6-16-1993; Ord. 97-O-1597, passed 1-2-1997)