A. Definitions: The following words, terms and phrases when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
AMUSEMENT: | Any exhibition, performance, pastime, amusement, presentation or show for entertainment purposes, viewed outside a home or hotel guest room, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, amusement park, carnival, motion picture show, cinema, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating (ice or roller), dancing, swimming, racing or riding on animals or vehicles, go-kart tracks, baseball, basketball, softball, football, tennis, golf, miniature golf, hockey, track and field games, bowling, billiard and pool games charged by the hour, video movies, video games, pinball games, arcade games and all other mechanical devices of entertainment and games of skill or diversion and other similar activities, and any other activity or event where persons engage in or observe a recreational or physical activity, game or performance. |
AMUSEMENTS: | Shall not include those actions where the manner in which one participates in a recreational activity is instructional in nature and constitutes lessons or classes, and shall not include establishments that are not predominately engaged in offering amusement activities, such as health clubs offering a variety of services including, but not limited to, nutritional instructions, weight loss counseling, diet counseling, cardiovascular examination and counseling, and activities that are traditionally pursued for purposes of health benefits, physical rehabilitation and self-improvement, and not primarily for amusement, including, but not necessarily limited to, running (with or without a treadmill), bicycling (stationary or otherwise), weightlifting and body building, aerobic, agility and other workout activities, dieting and nutritional programming, personal training activities, yoga, martial arts and similar activities. |
GROSS PAYMENTS: | All fees or charges paid in the form of fees or charges for admission to any place of amusement and/or for use or rental of any facility, device or equipment for the purpose of witnessing, participating in, or utilizing any amusement, regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges, rental or service charges, excluding golf cart rentals. Gross payments shall be exclusive of any tax imposed by the United States Government, the State of Illinois, County of Will, or any other governmental unit. A fee or charge which entitles the patrons in any amusement or place of amusement operated within the corporate limits of the Village to bona fide services in addition to or unrelated to the witnessing or participating in the amusement shall not be subject to the tax provided for in this section, except however: 1. Where a fee or charge is comprised of identifiable components, packages or tiers, the tax provided for in this article shall be imposed on payments of any such components, packages or tiers which provide solely for admission to any place of amusement and/or for the use or rental of any facility, device or equipment for the purpose of witnessing, utilizing or participating in any amusement; 2. Where payment of a single fee or charge for admission to any place of amusement and/or for the use or rental of any facility, device or equipment for the purpose of witnessing or participating in any amusement also entitles the patron of the amusement or place of amusement to the incidental use of parking, restaurant, bar, refreshment, locker room, changing room, washroom and/or shower facilities or services, the tax provided for in this article shall be imposed on the payment of such fee or charge, provided the predominant activity of such facility is an amusement. |
NOT-FOR-PROFIT: | When used with respect to any entertainment or amusement, an entertainment or amusement operated or sponsored by any governmental agency or any not-for-profit civic, religious, or philanthropic agency, the admission charges for which are devoted exclusively to defraying the costs of such amusement or entertainment and to the furtherance of the purposes for which such agency is established. Proof of not for profit status shall be provided upon request of the Village. |
PATRON: | A person who seeks participation in, witnessing of, or admission to, any amusement or place of amusement. |
B. Exemptions: The following shall be exempt from the provisions of this article:
1. Government registered and/or incorporated not-for-profit theaters, exhibitions, shows, and sporting events;
2. The privilege of witnessing or participating in any business or trade show or any amusement the proceeds of which, after the payment of reasonable expenses, inure exclusively to the benefit of a municipal entity, public library district or park district, any religious, educational, eleemosynary or charitable institution, society or organization, or any society or organization conducted and maintained for the purpose of civic improvement, provided that no part of the net earnings of such entity inure to the benefit of any shareholder or person.
C. License required: No person, firm or corporation shall produce, present, or conduct any amusement for gain or profit without first obtaining a business license from the Village.
D. Tax imposed:
A tax is levied/imposed on patrons of amusements or places of amusement within the corporate limits of the Village in an amount equal to five (5%) percent of the gross payments made in the form of fees or charges for admission to any facility and/or the use or rental of any facility, device or equipment for the purpose of witnessing or participating in any amusement, irrespective of whether such fees or charges are characterized as admission fees, membership fees, service or use charges or rent. Gross payments, as defined in this article, shall be exclusive of any tax imposed by United States Government, the State of Illinois, County of Will, or any other governmental unit.
The tax shall be imposed on the privilege of witnessing or participating in all places of amusement as a business for profit, irrespective of whether such amusement or place of amusement is available generally to the public or requires a membership as a precondition to admission to participation in or observation of the amusement or place of amusement.
The ultimate incidents of and liability for payment of such tax shall be borne by a patron.
E. Tax collected.
1. The tax levied in this article shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every amusement or place of amusement in the Village to act as a trustee for and on account of the Village, and to secure such tax from the patron and pay over to the Village financial director or designee such tax under procedures prescribed by the Village or as otherwise provided in this article.
2. Every person required to collect the tax levied by this article shall secure such tax from the patron at the time the admission, participation fee, rental, or other charge is made for the amusement or place of amusement. The amount due pursuant to the tax provided in this article shall be stated separately on any and all invoices, receipts, or other statements or memorandums or other documents, if any which are generated at the time of the payment of the fee or charge.
F. Time of payment: The tax collected pursuant to this article by every owner, manager, or operator of all amusements or places of amusements shall be due and payable on the fifteenth day of the month following for each quarter of that calendar year during which the gross payments were received. The tax collected shall be paid to the Village on forms provided by the Village.
G. Books, records, and reports:
1. Duty to maintain records. Each person required to collect the tax provided for in this article shall, either personally or through authorized agents, maintain complete books and records covering the operation of the amusement or place of amusement, indicating in such records all payments made for the privilege of witnessing, participating, or utilizing the amusement or place of amusement, as defined in this article. Such books and records shall be maintained on the premises wherein any amusement or place of amusement is operated and shall be subject to inspection by the Village through its authorized agents at all reasonable times. Upon request of the Village, the person required to collect the tax under this article shall provide an audit from a certified public accountant of the gross fees collected, tax calculation and payments made to the Village.
2. Such books and records which are required to be maintained under the terms of this article shall be kept for at least a period of three years and made available for inspection by the Village.
3. Quarterly, each person liable for the collection of a tax under this article shall file with the Village a written report in such form as the Village may from time to time provide, stating the gross payments collected during the preceding quarter in the form of fees or charges as defined in this article, and the tax collected pursuant to this article.
H. Liability for payment of tax: Each and every owner, operator or other person subject to the amusement tax herein imposed shall be jointly and severally liable for the collection and remittance of all taxes and penalties. In addition, any officer, partner, director, or joint venturer of any entity which is or may be responsible for the collection, remittance and payment of any taxes and penalties due under this article shall be individually liable for the full extent of any penalties and taxes if the entity fails to remit and pay all penalties and taxes when due.
I. Penalty: Any person or corporation failing to pay the tax provided for in this article required or refusing to allow the inspection of books or records as required in this article, or failing to file the report of fees and charges required by this article or willfully and knowingly making a false report or violating any of the terms of this article shall be fined a penalty in the sum of not less than two hundred dollars ($200.00) and not more than seven hundred and fifty dollars ($750.00). A separate offense shall be deemed committed on each day during or on which a violation occurs. The Village may bring an action to collect any unpaid tax or penalty. Upon a finding of a violation of this article, the local adjudicator or circuit court, as the case may be, may direct and order the person or corporation to pay the tax amounts not paid to the Village. In addition to the penalty above, an additional amount of five percent of the tax required to be shown due on the return shall be imposed for a failure to file a tax return on or before the due date prescribed for filing such return and an additional amount of fifteen (15) percent of the tax shown on the return or required to be shown due on the return shall be imposed for a failure to pay such amount on or before the due date prescribed for filing the return.
J. License suspension or revocation: Any person or corporation responsible for collecting the tax provided for in this article who fails to comply with the provisions of this article will be subject to applicable license revocation procedures.
K. Refund or credit: Notwithstanding any other provision of the ordinances of the Village, no person shall be entitled to a refund of or credit for any tax imposed under this article unless the person files a claim for refund or credit within one year of the date on which the tax was paid or remitted to the Village.
(Ord. 1628, 3-8-1999; amd. Ord. 2022-O-006, 5-23-2022)