(A) Applicability of provisions. The provisions of this section, except as otherwise provided, shall apply to all amusements as hereinafter defined, whether specifically licensed or regulated under other provisions of this code or other ordinances, or not.
(B) Definitions. For the purpose of this section, the following definitions shall apply.
(1) AMUSEMENT.
(a) Any theatrical, dramatic, musical or spectacular performance, motion picture show, flower, poultry, or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition for public entertainment, including, without being limited to, boxing, wrestling, skating, dancing, swimming, racing, or riding on animals or vehicles, baseball, basketball, softball, football, tennis, golf, hockey, track and field games, bowling, billiard and pool games;
(b) Any entertainment offered for public participation, including, without being limited to, dancing, carnival, amusement park rides and games, bowling, billiard and pool games, or any video gaming terminal.
(2) PERSON. Any natural individual that participates in an amusement, including a firm, organization, society, foundation, institution, partnership, association, joint stock company, joint venture, limited liability company, public or private corporation, receiver, executor, trustee or other representative appointed by order of any court, or any other entity recognized by law.
(3) PLAY. Each individual push of the video gaming terminal which initiates the simulation provided by the video gaming terminal. PLAY shall not include the push of individual wager amounts, selection of types of games on the video gaming terminal or entry of any information or printing of winning receipts.
(4) TERMINAL OPERATOR. Any individual, partnership, corporation, or limited liability company that is licensed under the Video Gaming Act, ILCS Ch. 230, Act 40, §§ 1 et seq., and that owns, services, and maintains video gaming terminals for placement in licensed establishments, licensed truck stop establishments, licensed large truck stop establishments, licensed fraternal establishments, or licensed veterans establishments.
(5) VIDEO GAMING TERMINAL. Any electronic video game machine that, upon insertion of cash, electronic cards or vouchers, or any combination thereof, is available to play or simulate
the play of a video game, including but not limited to video poker, line up, and blackjack, as authorized by the Illinois Gaming Board utilizing a video display and microprocessors in which the player may receive free games or credits that can be redeemed for cash. The term does not include a machine that directly dispenses coins, cash, or tokens or is for amusement purposes only.
(C) Amusement tax imposed.
(1) Push tax.
(a) Except as otherwise provided by this section, 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 Village of Shiloh.
(b) The rate of the tax shall be equal to $0.01 (one cent) per play on a video gaming terminal.
(c) The terminal operator of a video gaming terminal may separately itemize and charge each person who plays a video gaming terminal.
(2) Tax additional. The tax imposed in this section is in addition to all other taxes imposed by the State of Illinois or any municipal corporation or political subdivision thereof.
(3) Registration.
(a) Every terminal operator of a video gaming terminal(s) located in the Village of Shiloh shall apply for registration as a tax collector with the village no later than 30 days after commencing such business or 30 days after the effective date of this section imposing the push tax, whichever occurs later.
(b) The application shall be submitted to the village on the forms provided by the village and contain such information as reasonably required by the village to impose, collect, and audit all amounts related to the push tax.
(4) Collection, payment, and accounting.
(a) 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 section.
(b) For purposes of this section 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.
(c) Push tax payments accompanied by tax returns prescribed by the village shall be remitted to the village on or before the 20th day of the month following the month in which payment for the push tax is made.
(d) Every terminal operator of a video gaming terminal who is required to collect the push tax by this section shall be considered a tax collector for the village. All push tax amounts collected shall be held by the terminal operator as trustee for and on behalf of the village. The failure of the operator to collect the tax shall not excuse or release the person from the obligation to pay the tax.
(e) The ultimate incidence of the push tax shall remain on the person and shall never be shifted to the terminal operator.
(f) Notwithstanding any other provision of this chapter, in order to permit sound fiscal planning and budgeting by the village, 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 village.
(g) The terminal operator of any video gaming terminal(s) shall be subject to audit, inspection, and record keeping provisions of this code.
(h) It shall be unlawful for any terminal operator and/or person to prevent, hinder, or interfere with the village's officials, employees, and/or agents designated to discharge their respective duties in the performance and enforcement of the provisions of this section.
(i) 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 village's officials, employees, and/or agents will at all times have full access.
(5) Rules and regulations; authorized. The village is authorized to adopt, promulgate, and enforce any additional rules and regulations pertaining to the interpretation, collection, administration, and enforcement of this section.
(6) Application of village code. Any citation under this section may be in addition to any other citations issued by the village under any and all applicable sections of the Village Code.
(7) Violations. It shall be a violation of this section for a terminal operator to fail to file a report within the time prescribed in this section.
(a) Report required. A terminal operator who falsely reports or fails to report the amount of push tax due as required by this section shall be in violation of this section 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.
(b) 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 village. 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.
(c) It shall be deemed a violation of this section for any person to knowingly furnish false or inaccurate information to the village.
(Ord. 2020-05-04A, passed 5-4-2020) Penalty, see §112.99