For purposes of this chapter the following definitions shall apply:
ADMISSION FEES OR OTHER CHARGES: Fees, charges, or other consideration paid for the right to participate in a recreational activity or entertainment, as well as fees charged for entrance to an amusement or the right or license to view an amusement.
AMUSEMENT: Any and all participatory, spectator, and exhibitive entertainment, including, but not necessarily limited to, the following activities: any motion picture, movie, video, videotapes, theatrical, dramatic, musical or spectator performance; carnival; circus; rodeo; animal act; amusement ride; amusement attraction; athletic contest; sport or similar exhibition; sports; games; animal shows; craft shows; flower shows; skating; dancing; swimming; racing or riding on animals or vehicles; basketball; softball; football; tennis; golf; hockey; track and field games; bowing; billiard and pool games; video games; pinball games; boxing; wrestling.
AMUSEMENT ATTRACTION: Either:
A. Any game of skill, show, exhibition or entertainment device, or
B. Any enclosed building or structure, including electrical equipment which is an integral part of the building or structure, through which people walk without the aid of any moving device,
which provides amusement, thrills, entertainment or excitement.
AMUSEMENT FACILITY: Any arena, auditorium, exhibition center, exposition center, golf course, golf driving range, indoor tennis court, outdoor tennis court, stadium, theater, movie theater, concert hall, building, structure, place, park, open space, or any area whatsoever, whether enclosed or open air, where amusements are conducted.
AMUSEMENT RIDE: Any mechanized device or combination of devices, including any electrical equipment which is an integral part of the device or devices, which carries passengers along, around, or over a fixed or restricted course for the primary purpose of giving its passengers amusement, pleasure, thrills or excitement.
CARNIVAL: An enterprise to offer amusement or entertainment to the public by means of amusement attractions or amusement rides.
GROSS RECEIPTS: All fees or charges received or collected in the form of admission fees or other charges for admission to and/or for the use of any amusement and/or amusement facilities for the purpose of witnessing, participating in, or utilizing any amusement regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges, rent, rental or service charges. A fee or charge which entitles the patrons in any amusement operated within the corporate limits of the city to bona fide services in addition to, or unrelated to the witnessing or participating in the amusement, shall not be subject to the tax provided for in this chapter, except however:
A. Where a fee or charge is comprised of identifiable components, packages or tiers, the tax provided for herein shall be imposed on any such components, packages or tiers which provide solely for admission to any facility and/or the use of any facility or equipment for the purposes of witnessing or participating in any amusement, and
B. Where a single fee or charge for admission to any facility and/or the use of any facility or equipment for the purpose of witnessing or participating in any amusement also entitles the patron of the amusement to the incidental use of parking, restaurant, bar, refreshment, locker room, changing room, washroom and/or shower facilities or services, the tax provided for herein shall be imposed on such fee or charge, provided the predominant activity of such facility is an amusement.
PERSON: Any natural individual, firm, organization, society, foundation, institution, partnership, association, joint stock company, joint venture, public or private corporation, receiver, executor, trustee or other representative appointed by order of any court, or any other entity recognized by law. (Ord. 1862, 8-7-2000, eff. 10-1-2000)
A. Imposed; Amount:
1. A tax is hereby imposed upon all persons operating amusements within the corporate limits of the city, and upon all persons operating places of amusement or amusement facilities within the corporate limits of the city in an amount equal to five percent (5%) of the gross receipts for each amusement. Said tax shall be in addition to all other taxes imposed by law.
2. Any owner, operator or other person subject to the amusement tax imposed herein may separately itemize and charge to patrons in addition to any admission fee or other charge, the amount of amusement tax attributable to such admission fee or other charge. In the event the tax imposed by this section is not shown or collected as a separate charge, all admission fees or other charges shall be deemed exclusive of the amusement tax specified hereinabove.
3. In addition to all other taxes due on account of the amusement, for any tax not paid when due there shall be added an additional amusement tax equal to an amount of one and one- quarter percent (1.25%) of the tax due for each month or fraction of a month that the payment is past due. (Ord. 1870, 10-16-2000, eff. 12-1-2000)
B. Time Of Payment:
1. Except as provided in subsection B2 of this section, the tax herein imposed shall be due and payable on the thirtieth day of the following month for the preceding calendar month, provided however that the tax herein imposed upon amusements not conducted as a continuing and permanent amusement but as a temporary or one time event shall be due on the day following the holding of said event. Said tax shall be payable to and collected by the city administrator or his designee.
2. If the tax due and payable for any calendar quarter or anticipated to become due for any calendar quarter based upon taxes for the same calendar quarter of the prior year, is two hundred fifty dollars ($250.00) or less for the three (3) months of the calendar quarter, then the tax shall, in such instance only, be due and payable on the thirtieth day of the month following the end of the calendar quarter.
C. Returns; Accounting:
1. At the time of tendering the final payment of the tax due, the person responsible for payment of the tax shall file with the city administrator or his designee a written amusement tax return in such form as the finance director of the city of Warrenville may from time to time provide, requiring such information regarding the business enterprise for which the amusement is conducted as the city administrator or his designee deems appropriate. The report shall be verified under oath by any person authorized in the state of Illinois to administer oaths. Acceptance by the city of any amount tendered in payment of the amusement tax shall be without prejudice to the city of any claim, demand, or right on account of any deficiency in the payment of the tax.
2. Any amusement tax collected from patrons by any owner and operator who is required to remit the taxes imposed by this chapter shall be deemed the property of the city of Warrenville upon collection. Such owner, operator or other person subject to the amusement tax shall be considered trustee(s) of said monies and shall properly account to the city of Warrenville for all such monies collected, which accounting shall be satisfied upon the filing of an amusement tax return that accurately discloses all information required in said return or which may bear upon the amount of tax due.
D. Books And Records: There shall at all times be maintained all canceled admission tickets, a complete and accurate record of all receipts and disbursements, and books and accounts which provide a detailed and accurate record of all receipts together with a description of the nature and type of receipt. These books and records shall be kept at the place of amusement or such other place in the city of Warrenville as may be designated by the person or persons liable for the tax, in writing, addressed to the city administrator or some person designated by him. All authorized agents or employees of the city shall have the right at all reasonable times to inspect and examine the books and records of either the amusement or the business enterprise conducting the amusement. Such reasonable times shall include, but not be limited to, Monday through Friday from eight o'clock (8:00) A.M. to five o'clock (5:00) P.M.
E. Liability For Payment Of Tax: Each and every owner, operator or other person subject to the amusement tax herein imposed shall be jointly and severally liable for the collection and remittance of all taxes and penalties. In addition, any officer, partner, director, or joint venturer of any entity which is or may be responsible for the collection, remittance and payment of any taxes and penalties due under this chapter shall be individually liable for the full extent of any penalties and taxes if the entity fails to remit and pay all penalties and taxes when due.
F. Determination Of Tax Due By City Administrator Or Finance Director: If an owner, operator or other person who may be subject to the amusement tax fails to file a return or accounting as required by this chapter, or if the city administrator or finance director has reasonable cause to believe an erroneous statement has been filed, the city administrator or finance director may proceed to determine and assess the amount of tax due and any penalty incurred by reason of nonpayment thereof, and in connection therewith shall make such investigations and take such testimony and evidence as may be necessary; provided however, that the owner, operator or other person subject to the amusement tax shall be given notice and an opportunity to be heard before any determination is made by the city administrator or finance director. Any tax and penalty determined and assessed pursuant to this subsection shall be due and collectible immediately upon notice to the owner, operator or other person subject to the amusement tax.
G. Rules And Regulations: The city administrator or finance director shall have the power to adopt such rules and regulations not inconsistent with the terms of this chapter for the purposes of carrying out the assessment and collection of the tax herein established. A copy of such rules and regulations shall be on file and available for public examination in the office of the city clerk. Failure or refusal to comply with any rules and regulations promulgated under this subsection shall be deemed a violation of this chapter.
H. Enforcement: The city administrator is hereby authorized to develop, adopt and implement such forms and procedures as may be necessary and/or appropriate to enforce and administer the terms of this chapter and to collect all monies due to the city and is authorized to employ attorneys and agents for such purposes and institute such proceedings as may be necessary to collect any monies due to the city. In the event that any person fails to remit any tax or other monies due under this chapter when due, and the city incurs any fees, costs, or expenses in collecting same, then such person or organization shall, in addition to any tax or other monies due the city, pay to the city all reasonable fees, costs and expenses, including reasonable attorney fees, costs and expenses of litigation incurred by the city in collecting any tax or other monies due to the city.
I. Exemptions: Any amusement sponsored or conducted by and the proceeds of which inure exclusively and solely to the benefit of any bona fide religious, charitable, or not-for-profit person or organization shall be exempt from the payment or collection of the amusement tax imposed under this chapter; provided however, that such persons have received an exemption from the state of Illinois and the internal revenue service exempting said organization from the payment of state or federal income taxes.
J. Nonapplicability: The provisions of this chapter shall not apply:
1. To any coin operated amusement device as set forth in chapter 9 of this title;
2. To any amusement(s) whenever both of the following conditions exist:
a. The amusement is operated or conducted by a municipality, park district, school district, or any other unit of local government, whether individually or jointly; and
b. The place the amusement is conducted is owned by a municipality, park district, school district, or any other unit of local government, whether individually or jointly.
3. To any amusement(s) whenever both of the following conditions exist:
a. The amusement is operated or conducted by a bona fide religious, charitable, labor, fraternal, educational, veterans', not for profit, or homeowners' organization that operates without profit to its members and which has been in existence continuously for a period of five (5) years immediately before making application hereunder and which has had during that entire five (5) year period a bona fide membership engaged in carrying out its objects; and
b. The place the amusement is conducted is owned by the same bona fide religious, charitable, labor, fraternal, educational, veterans', not for profit, or homeowners' organization that operates without profit to its members and which has been in existence continuously for a period of five (5) years immediately before making application hereunder and which has had during that entire five (5) year period a bona fide membership engaged in carrying out its objects. (Ord. 1862, 8-7-2000, eff. 10-1-2000)
K. Severability: Each of the provisions of this chapter are severable, and if any provision is held invalid, the remaining provisions shall not be affected but shall remain in full force and effect. (Ord. 1862, 8-7-2000, eff. 10-1-2000; amd. Ord. 2092, 10-20-2003)
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