A. Definitions:
AMUSEMENT: Shall include, but shall not be limited to, horse shows, including the racing of horses, provided, however, that the riding of horses not part of a horse show shall not be deemed an amusement for purposes of this section.
FACILITY OWNER: Any "person" (as defined in section 1-3-2 of this code) who owns or otherwise controls the property, including building improvements located thereon, at or on which any "amusement" as hereinabove defined is conducted, held or operated.
HORSE SHOW: An exhibition of horses that includes competition in the riding, driving and/or jumping of horses.
ORGANIZER: Any "person" (as defined in section 1-3-2 of this code) who organizes, conducts or operates an "amusement", as defined herein. (Ord. 08-02, 2-19-2008)
B. Tax; Amount: A horse show registrant tax at the rate of twelve dollars fifty cents ($12.50) for each horse shown, ridden, used or exhibited in any horse show is imposed on each person who registers such horse for inclusion in any horse show. (Ord. 08-02, 2-19-2008; amd. Ord. 09-04, 4-7-2009, eff. 6-1-2009; Ord. 11-02, 3-1-2011, eff. 6-1-2011)
C. Time Of Payment: The tax imposed herein shall be due and payable on or before the conclusion of any horse show and shall be paid to the organizer of the show. All taxes collected by the organizer shall be transmitted to the village treasurer within fourteen (14) days of receipt.
D. Books And Records; Sale Or Transfer Of Amusement; Notice; Maintenance Of Records; Final Audit: Organizers of shows subject to this section shall maintain an accurate record of the number of horses participating in each show. Such books and records shall be maintained for not less than twelve (12) months following the conclusion of the show and shall be subject to inspection by the village or its authorized agents at all reasonable times.
Any person liable for the collection and transmittal of the tax provided for hereunder shall give the village thirty (30) days' prior written notice of the pending sale or transfer of ownership of any such amusement business. Such person shall maintain complete books and records covering the operation of the amusement so taxed, for a period of twelve (12) months after such sale or transfer. These books and records shall be subject to a final audit by the village or its authorized agents at all reasonable times and shall be made available to the village or its authorized agents at locations reasonably convenient to same.
E. Reports:
1. On or before the fourteenth day after the conclusion of each show, each person liable for the collection and transmittal of a tax hereunder shall file with the village treasurer a written report in such form as the treasurer may from time to time provide, stating the number of horses registered at horse shows, during the preceding month. If the show is sanctioned by the United States Equestrian Federation or other governing body which requires a standard or technical delegate's report, such report shall be included with each transmittal of the tax provided for herein.
2. Every "facility owner", as herein defined, shall provide to the village clerk a list of the name, address and telephone number of the organizer who conducts each horse show on or at the property of the facility owner, by March 31 of each calendar year (if known at that time) but in no event less than thirty (30) days prior to the date on which such show is to be held. Every facility owner shall also provide each organizer with a copy of this section at the time the facilities are leased/rented for said horse shows or within thirty (30) days from the date of receipt of this section for show dates that have been contracted for prior to the enactment of this section.
F. Interest And Penalties: Late payment, underpayment or nonpayment of any tax due or collected hereunder shall be subject to interest and penalties as set forth in the locally imposed and administered tax rights and responsibility provisions of this code. Any person violating any other provision of this section, upon being found guilty thereof, shall be punished by a fine of not more than the maximum amount permitted by subsection 1-4-1A of this code for each offense. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues. In addition, if any violation is not corrected within ten (10) days after written notice from the village clerk of any violation, the person responsible for the operation of the amusement with respect to which the violation occurs shall be prohibited from operating any amusement in the village until such violation is corrected.
Nothing in this section shall be construed as limiting any additional or further remedies that the village may have relating to the enforcement of this section, or the collection of the amount of any tax due hereunder. (Ord. 08-02, 2-19-2008)