(A) Amusement tax.
(1) The Village Treasurer or his designated agent is designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village. It shall be the responsibility and duty of the Village Treasurer or his designated agent to collect all amounts due the village from the owners, managers, licensees and operators of amusements in the village. A sworn monthly amusement admission tax return, on a calendar month basis, shall be filed by each owner, manager, licensee or operator of each amusement in the village with the Village Treasurer or his designated agent, regardless of whether there is any tax due for the month covered by the return, on forms prescribed by him, showing the gross receipts from the amusement and the number of admission tickets sold and issued, the purchase price thereof and the tax imposed, if any. Said returns are to be filed by the last day of the month following the month covered by said return. The tax herein imposed due and owing shall accompany the return and shall likewise be due as of the last day of the month following the month covered by said return.
(2) The Village Treasurer or his designated agent may enter the premises of any amusement for the purposes of inspection and examination of its books and records for the proper administration of this chapter, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his designated agent in the discharge of his duties hereunder. It shall be the duty of every owner, manager, licensee or operator of any amusement to keep accurate a complete set of books and records, containing all information necessary for the collection of the tax herein imposed, to which the Village Treasurer or his designated agent shall at all times have full access, which records shall include a daily sheet showing:
(a) The number of tickets of admission issued during the 24-hour period; and
(b) The actual amusement tax receipts collected for the date in question.
(B) Video gaming terminal push tax. The terminal operator of any video gaming terminal(s) shall be subject to audit, inspection, and record keeping provisions of this code. 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 chapter. 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.
(C) Video gaming push tax registration.
(1) Every terminal operator of video gaming terminals located in the village 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 the ordinance imposing the push tax, whichever occurs later.
(2) 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.
(Ord. 90-0-024, passed 5-17-90; Am. Ord. 2021-O-044, passed 6-15-21)