A tax is hereby imposed upon all persons, firms or corporations operating places of amusement within the corporate limits of the Village in an amount equal to six percent (6%) of the gross receipts collected in the form of fees or charges for admission to any facility and/or the use of any facility, machine, device or equipment for the purpose of witnessing or participating in any amusement, irrespective of whether such fees or charges are characterized as admission fees, membership fees, service or use charges or rent. "Gross receipts" as defined herein shall be exclusive of any tax imposed by the United States government, the State of Illinois or any other governmental unit. (Ord. 98-O-10, 3-9-1998)
A fee or charge which entitles the patrons of any amusement operated within the corporate limits of the Village to tangible personal property or bona fide services in addition, and unrelated, to 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 in this chapter 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 purpose of witnessing or participating in any amusement, and
(B) Where a patron pays a single fee or charge for admission to any facility and/or for the use of any facility or equipment for the purpose of witnessing or participating in any amusement and said fee or charge also entitles the patron of the amusement to the use of places of eating and/or other nonamusement facilities or services, such as nutritional instructions, weight loss counseling, diet counseling, cardiovascular examinations and counseling, and instructions in weightlifting and other physical fitness activities, the tax provided for in this chapter shall be imposed on such fee or charge in its entirety, unless the Board of Trustees issues an allocation order setting forth the portions of such fee or charge which are and which are not subject to the tax provided for in this chapter. In such case said tax shall apply only to the portions of said fee or charge which the Board of Trustees determines to be subject to said tax. A person, firm or corporation obligated to pay the tax provided for in this chapter may apply for an allocation order by submitting a written application to the Village Clerk, on a form provided by the Village Administrator, together with an application fee in such amount as shall be established from time to time by a resolution or ordinance adopted by the Board of Trustees. The Village Administrator shall select a reasonable time and place for a hearing upon each application, provide the applicant with written notice thereof, by certified mail, not less than fifteen (15) days prior to such hearing, and shall preside over such hearing. Any party in interest may appear at such hearing in person or by attorney. The Village Administrator shall forward written recommendations to the Board of Trustees within thirty (30) days of the close of such hearing. The Village Administrator shall not recommend and the Board of Trustees shall not issue an allocation order unless the applicant establishes, by clear and convincing evidence at said hearing, that a specific portion or portions of the fee or charge are attributable to nonamusement services or facilities. An allocation order shall set forth the specific portion or portions of the fee or charge which are attributable to nonamusement services or facilities and the specific portion or portions thereof attributable to amusement services or facilities. From and after the issuance of an allocation order, the person, firm or corporation operating the subject place of amusement shall pay the tax specified hereinabove, with respect to the subject fee or charge, based only upon the portion or portions of the subject fee or charge attributable to amusement services or facilities.
As distinguished from private clubs operated on a not-for- profit basis, the persons, firms or corporations taxed hereunder shall be those operating places of amusement as a business for profit, irrespective of whether such amusement is offered generally to the public or requires a membership as a precondition to participation or observation of the amusement. (Ord. 92-O-14, 5-26-1992)