(A) Amusement tax. The owner, manager, licensee or operator of each amusement shall bear, jointly and severally, the duty to collect the tax from each ticket user or purchaser. Every person required to collect the tax levied by this chapter shall secure said tax from the ticket user or purchaser at the time that he collects the price or charge for the ticket of admission. Whenever suitable, the amount of the tax shall be shown separately on each ticket of admission or the ticket shall indicate that the purchase price includes local taxes; provided, however, in no event shall tickets of admission printed prior to the effective date of this chapter be required to separately show the tax hereby imposed. The tax shall be paid to the Village Treasurer under procedures prescribed by the Village Treasurer and as otherwise provided by this chapter.
(B) Video gaming push tax.
(1) It shall be the 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. 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.
(2) 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.
(3) 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 village. All push tax amount 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. The ultimate incidence of the push tax shall remain on the person and shall never be shifted to the terminal operator.
(4) 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.
(Ord. 90-0-024, passed 5-17-90; Am. Ord. 2021-O-044, passed 6-15-21)