(A) A streaming service surcharge of five percent (5%) of the charges paid for such streaming service is imposed upon every patron for the privilege of access to and witnessing, viewing or participating in any streaming service in the Village or that is delivered to a patron with a primary place of use with the jurisdictional boundaries of the Village.
(B) The surcharge imposed by Subsection (A) of this Section shall not be imposed on transactions where the patron pays for the rights of the permanent use of an electronic amusement.
(C) In the case of streaming services that are delivered electronically to mobile devices, as in the case of video streaming, audio streaming and online games, the rules set forth in the Illinois Mobile Telecommunications Sourcing Conformity Act, 638 ILCS 35, as amended, may be utilized for the purpose of determining which customers and charges are presumed to be subject to the streaming service surcharge. If those rules indicate that the surcharge applies, it shall be presumed that the surcharge does apply unless the contrary is established by books, records or other documentary evidence.
(Ord. 21-4282, passed 7-1-21)