(A) Push tax.
(1) Except as otherwise provided by this chapter, 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 O'Fallon, IL.
(2) The rate of the tax shall be equal to $0.01 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 chapter 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 O'Fallon shall apply for registration as a tax collector with the city no later than 30 days after commencing such business or 30 days after the effective date of this chapter imposing the push tax, whichever occurs later.
(2) The application shall be submitted to the city on the forms provided by the city and contain such information as reasonably required by the city 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 chapter.
(2) 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.
(3) 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.
(4) 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 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 chapter, 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.
(7) The terminal operator of any video gaming terminal(s) shall be subject to audit, inspection, and record keeping provisions of this Code.
(8) 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 provisions of this chapter.
(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's officials, employees, and/or agents will at all times have full access.
(E) Rules and regulations; authorized. 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.
(F) 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 City Code.
(G) Violations; penalties. It shall be a violation of this chapter for a terminal operator to fail to file a report within the time prescribed in this chapter.
(1) Report required: A terminal operator who falsely reports or fails to report the amount of push tax due as required by this chapter shall be in violation of this chapter and is subject to the suspension and/or revocation of their terminal operator license. All payments not remitted when due shall be paid together with a penalty assessment on the unpaid balance at a rate of 1.5% per month.
(2) Suspension or revocation of license: The Local Liquor Commissioner or his or her designee shall have the power to suspend for not more than 30 days or revoke any video gaming license issued under the provisions of this chapter for cause, or if he/she determines that a terminal operator shall have violated any of the provisions of this chapter, any of the statutes of the state or any other valid ordinance or resolution enacted by the corporate authorities of the city. However, no such license shall be revoked or suspended except after the holding of a public hearing by the Local Liquor Commissioner or his or her designee. Ten days' notice of the hearing shall be given to the terminal operator. Alternatively, the terminal operator shall have the opportunity to engage in a prehearing conference and agree to negotiated penalties rather than proceed to a hearing.
(3) Fine imposed: In addition, any terminal operator violating the provisions of this chapter shall be subject to a fine of $250 for the first offense, and $500 for the second offense and $750 for a third offense and subject to a revocation of any license to operate a video gaming terminal for the third offense.
(4) Each day a violation continues shall constitute a separate violation.
(5) It shall be deemed a violation of this chapter for any person to knowingly furnish false or inaccurate information to the city.
(Ord. 4197, passed 10-18-2021)