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A person, obligated to pay the tax provided for in this section may apply for an allocation order by submitting a written application to the Finance Department, on a form provided by the Finance Department, together with an application fee in such amount as shall be established from time to time by the Corporate Authorities. The Village Manager shall select a reasonable time and place for a hearing upon each application, provide the applicant with written notice thereof, by certified mail, not less than fifteen days prior to such hearing, and shall preside over such hearing. Any party in interest may appear at such hearing in person or by attorney. The Village Manager shall forward written recommendations to the Commissioner of Accounts and Finances within thirty days of the close of such hearing. The Village Manager shall not recommend, and the Commissioner of Accounts and Finances shall not issue an allocation order unless the applicant establishes, by clear and convincing evidence at said hearing, that a specific portion or portions of the fee or charge is/are attributable to non-amusement items, services or facilities. An allocation order shall set forth the specific portion or portions of the fee or charge which is/are attributable to non-amusement items, services or facilities and the specific portion or portions thereof attributable to amusement items, services or facilities. From and after the issuance of an allocation order, the owner of the place which provides amusements shall pay the tax specified hereinabove, with respect to the subject fee or charge, based only upon the portion or portions of the subject fee or charge attributable to amusement items, services or facilities.
(Ord. 2005-09. Passed 4-11-05.)