(A) A tax is hereby imposed upon the privilege of operating coin-operated amusement devices in the city at an annual rate of $200 per device. The ultimate incidence of the liability for payment of said tax shall be borne jointly by the owner and operator of the coin-operated amusement device and by the person or persons to whom the license for said device shall have been issued by the city. The tax herein levied shall be in addition to any and all other taxes and license fees.
(B) (1) Effective October 1, 2016, through and including March 31, 2018, a tax is hereby imposed upon the privilege of offering a place or operating a business where any amusement is offered within the corporate limits of the city, at an annual rate of 4% of gross receipts from the operation of said amusement use, excluding revenue from coin-operated amusement devices, which are taxed separately under division (A) of this section, which tax shall be paid on a monthly basis after the effective date of this division.
(2) Effective April 1, 2018, a tax is hereby imposed upon the privilege of offering a place or operating a business where any amusement is offered within the corporate limits of the city, at an annual rate of 5% of gross receipts from the operation of said amusement use, excluding revenue from coin-operated amusement devices, which are taxed separately under division (A) of this section, which tax shall be paid on a monthly basis after the effective date of this division.
(C) A tax is hereby imposed on the act or privilege of renting videocassettes, movies, motion pictures, DVD's, video games, and game systems within the corporate limits of the city, at the rate of 5% of the gross receipts collected therefrom after the effective date of this division, to be paid on a monthly basis; provided, however, such tax is not imposed to the extent such act or privilege may not be made the subject of taxation by municipalities under the Illinois Constitution.
(D) Notwithstanding any other provision contained in this subchapter, as amended, to the contrary, it is expressly herein provided and intended that the provisions of this subchapter, as amended, shall not apply, in any manner or form, including, without limitation, the imposition of an amusement tax or an admissions fee of any kind, type, or nature, or the prohibition of gambling activities, to the following:
(1) The establishment, use, or operation of a licensed off-track betting or inter-track wagering location or facility authorized or permitted, and licensed pursuant to and under the provisions of the Horse Racing Act of 1975 (ILCS Ch. 230 , Act 5, §§ 1 et seq.);
(2) Religious, educational, and charitable institutions, societies, or organizations;
(3) Societies or organizations conducted and maintained for the purpose of civic improvement;
(4) Fraternal organizations, legion posts, and social and political groups which conduct amusements, sponsored occasionally, but not more often than twice yearly for periods no longer than 30 days, provided that such entities are not-for- profit institutions, organizations, groups, or societies and that no part of the net earnings inure to the benefit of any person;
(5) Organizations or persons in the armed services of the United States, or National Guard organizations, reserve officer organizations, or organizations or posts of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units, or societies are organized in the State of Illinois, and if no part of their earnings inure to the benefit of any person;
(6) Initiation fees and membership dues paid to a health club, racquetball club, tennis club, or a similar club or organization when such club or organization is organized and operated on a membership basis and for the recreational purposes of its members and its members' guests, provided that this exemption shall not be construed to apply to any fees paid or based upon, a per-event or per-admission basis; or
(7) Governmental entities.
(Ord. 05-48, passed 4-11-06; Am. Ord. 08-20, passed 9-9-08; Am. Ord. 11-20, passed 9-13-11; Am. Ord. 16-42, passed 10-11-16)
Cross-reference:
Amusement licenses required, see Chapter 113