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(a) The tax levied by this chapter shall not be applicable to admission charges to be used exclusively for charitable, educational or religious purposes or used exclusively for the benefit of members of a nonprofit organization.
(b) Immediately after the event for which an exemption from admissions tax has been allowed, the treasurer of the institution, society or organization for whose benefit such event was held shall file an itemized statement with the Tax Administrator setting forth the amount of money actually received by such treasurer, together with the expenses of promoting and conducting such event. Such statement shall be used as a basis of subsequent requests for exemption from admissions tax for the benefit of such institution, society or organization, and if such statement shows a disproportionate expenditure for promoting and conducting such event, in relation to the profits, if any, no such exemption shall thereafter be allowed to such institution, society or organization.
(c) The exemption from tax provided for in this section shall not be allowed to any institution, society or organization which does not control the sale of admissions to the event for which the exemption is requested, nor shall any exemption be allowed where talent, services or other items are compensated for on a percentage basis if such percentage results in a payment in excess of the flat rate ordinarily charged for the same talent, services or other items.
(Ord. 1998-9. Passed 7-7-98.)
(a) Every person receiving any payment on which a tax is levied under this chapter shall collect the amount of the tax imposed from the person making the admission payment. The tax required to be collected under this chapter shall be deemed to be held in trust by the person required to collect the same until paid to the Tax Administrator as herein provided.
(b) Any person required to collect the tax imposed under this chapter who fails to collect the same, or who, having collected the same, fails to remit the same to the Tax Administrator in the manner prescribed by this chapter, whether such failure is the result of his or her own act or the result of acts or conditions beyond his or her control, shall nevertheless be personally liable to the Village for the amount of such tax and, unless the remittance is made as herein required, shall be guilty of a violation of this chapter.
(c) The tax imposed hereunder shall be collected at the time the admission charge is paid by the person seeking admission to any place and shall be reported and remitted by the person receiving the tax to the Tax Administrator in monthly installments and remittances therefor on or before the thirtieth day of the month next succeeding the end of the monthly period in which the tax is collected or received. Payment or remittance of the tax collected may be made by check, unless payment or remittance is otherwise required by the Tax Administrator, but payment by check shall not relieve the person collecting the tax from liability from payment and remittance of the tax to the Tax Administrator unless the check is honored and is in the full and correct amount. The person receiving any payment for admission shall make out a return upon such forms and set forth such information as the Tax Administrator may require, showing the amount of tax upon admissions for which he or she is liable for the preceding monthly period, and shall sign and transmit the same to the Tax Administrator with the remittance for such amount, provided that the Tax Administrator may, in his or her discretion, require verified annual returns from any person receiving admission payments, setting forth such additional information as he or she may deem necessary to determine correctly the amount of tax collected and payable.
(d) The books, records and accounts of any person collecting a tax herein levied as to admission charges and tax collections shall be subject to examination and audit at all reasonable times by the Tax Administrator. If the tax imposed by this chapter is not paid when due, there shall be added, as part of the tax, interest at the rate of one percent per month from the time the tax became due until paid.
(Ord. 1998-9. Passed 7-7-98.)
(a) Any person conducting or operating any place for entrance to which an admission charge is made shall, on a form prescribed by the Tax Administrator, make application to and obtain from the Tax Administrator a Certificate of Registration, the fee for which shall be as set forth in Chapter 208 of the Administration Code (the General Fee Schedule), which Certificate shall continue valid until December 31 of the year in which the same is issued. Such Certificate of Registration, or duplicates of original copies thereof, to be issued by the Tax Administrator without additional charge, shall be posted in a conspicuous place in each ticket or box office where tickets of admissions are sold.
(b) It shall be the duty of the Police Department to see that any required person has obtained a Certificate of Registration and paid the fee prescribed herein.
(Ord. 1998-9. Passed 7-7-98.)
Whenever a Certificate of Registration is obtained for the purpose of operating or conducting a temporary or transitory amusement, entertainment or exhibition by persons who are not the owners, lessees or custodians of the building, lot or place where the amusement is to be conducted, the tax imposed by this chapter shall be reported and remitted as provided in Section 892.04 by such owner, lessee or custodian, unless paid by the person operating or conducting the amusement, entertainment or exhibition. The applicant for a Certificate of Registration for such a purpose shall furnish with the application therefor the name and address of the owner, lessee or custodian of the premises upon which the amusement is to be conducted, and such owner, lessee or custodian shall be notified by the Tax Administrator of the issuance of such certificates and the joint liability for collection and remittance of such tax.
(Ord. 1998-9. Passed 7-7-98.)
The Tax Administrator shall have the power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein levied, and a copy of such rules and regulations shall be on file and available for public examination in the Tax Administrator's office. Failure or refusal to comply with any rules and regulations promulgated under this section may be deemed a violation of this chapter.
(Ord. 1998-9. Passed 7-7-98.)
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