(A) A tax is hereby levied and imposed upon all amusements within the village at the rate of 5% of the purchase price of a ticket of admission for each person entering the premises of a place of amusement for the purpose of witnessing, viewing or participating in the amusement. The tax herein levied shall be in addition to any and all other taxes.
(B) The ultimate incidence of and liability for payment of said tax shall be borne by the ticket user or purchaser.
(C) The tax hereby levied and imposed shall not apply to or be imposed upon the purchase price of tickets for those persons witnessing, viewing or participating in any amusement, the proceeds of which inure exclusively to the benefit of religious, charitable or educational institutions or organizations, or not-for-profit entities duly qualified under the laws of this state.
(D) The tax rate of 5% shall be effective for all amusements occurring on or after January 1, 2017.
(E) The tax rate of 4% shall remain in effect for all amusements occurring through December 31, 2016.
(F) Video gaming 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 village. The rate of the tax shall be equal to $0.01 per play on a video gaming terminal.
(2) The terminal operator of a video gaming terminal may separately itemize and charge each person who plays a video gaming terminal.
(G) The taxes 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.
(Ord. 90-0-024, passed 5-17-90; Am. Ord. 2016-O-062, passed 12-6- 16; Am. Ord. 2021-O-044, passed 6-15-21)