(A) Push Tax.
(1) Except as otherwise provided by this Article, an amusement tax is 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 Mt. Vernon.
(2) The rate of the tax shall be equal to $0.01 (one cent) per Play on a Video Gaming Terminal.
(3) The Terminal Operator of a Video Gaming Terminal may separately itemize and charge each Person who Plays a Video Gaming Terminal.
(B) Tax Additional. The tax imposed in this Article is in addition to all other taxes imposed by the State of Illinois or any municipal corporation or political subdivision thereof.
(C) Registration.
(1) Every Terminal Operator of a Video Gaming Terminal(s) located in the City of Mt. Vernon shall apply for registration as a tax collector with the City of Mt. Vernon no later than thirty (30) days after commencing such business or thirty (30) days after the effective date of this Ordinance imposing the Push Tax, whichever occurs later.
(2) The application shall be submitted to the City of Mt. Vernon on the forms provided by the City of Mt. Vernon and contain such information as reasonably required by the City of Mt. Vernon to impose, collect, and audit all amounts related to the Push Tax.
(D) Collection, Payment, and Accounting.
(1) 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 Article.
(2) For purposes of this Article, 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.
(3) Push Tax payments accompanied by tax returns prescribed by the City of Mt. Vernon shall be remitted to the City of Mt. Vernon on or before the 20th day of the month following the month in which payment for the Push Tax is made.
(4) Every Terminal Operator of a Video Gaming Terminal who is required to collect the Push Tax by this Article shall be considered a tax collector for the City of Mt. Vernon. All Push Tax amounts collected shall be held by the Terminal Operator as trustee for and on behalf of the City of Mt. Vernon. The failure of the Operator to collect the tax shall not excuse or release the Person from the obligation to pay the tax.
(5) The ultimate incidence of the Push Tax shall remain on the Person and shall never be shifted to the Terminal Operator.
(6) Notwithstanding any other provision of this Article, in order to permit sound fiscal planning and budgeting by the City of Mt. Vernon, no person shall be entitled to a refund of, or credit for, the Push Tax imposed by this Article unless the person files a claim for a refund or credit within one (1) year after the date on which the Push Tax was paid or remitted to the City of Mt. Vernon.
(7) The Terminal Operator of any Video Gaming Terminal(s) shall be subject to audit, inspection, and record keeping provisions of this Article.
(8) It shall be unlawful for any Terminal Operator and/or Person to prevent, hinder, or interfere with the City of Mt. Vernon’s Officials, employees, and/or agents designated to discharge their respective duties in the performance and enforcement of the provisions of this Article.
(9) It is the duty of every Terminal Operator of a Video Gaming Terminal(s) to keep accurate and complete books and records to which the City of Mt. Vernon’s officials, employees, and/or agents will at all times have full access.
(E) Rules and Regulations; Authorized. The City of Mt. Vernon is authorized to adopt, promulgate, and enforce any additional rules and regulations pertaining to the interpretation, collection, administration, and enforcement of this Article.
(F) Application of Mt. Vernon Revised Code of Ordinances. Any citation under this Article may be in addition to any other citations issued by the City of Mt. Vernon under any and all applicable sections of the City of Mt. Vernon Revised Code.
(Prior Code, Art. 34, § 3)