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HomeMy WebLinkAboutOrd 5783 12/15/2009 ORDINANCE NO. 5783 AN ORDINANCE AMENDING CHAPTER 8 ENTITLED "VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS" OF THE MOUNT PROSPCT VILLAGE CODE IN REGARD TO A MOVIE THEATER TAX Passed and approved by the President and Board of Trustees the 15th day of December, 2009 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 16th day of December, 2009 ORDINANCE NO. 5783 AN ORDINANCE AMENDING CHAPTER 8 ENTITLED "VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS" OF THE MOUNT PROSPECT VILLAGE CODE IN REGARD TO A MOVIE THEATER TAX WHEREAS, Chapters 5/11-42-2 and 5/11-42-5 of the Illinois Municipal Code, 65 ILCS 5/11-42-2 and 5/11-42-5, authorize the corporate authorities of a municipality to license, tax and regulate all places for amusement, as well as theatricals and other exhibitions, shows and amusements, including, but not limited to, pinball, bowling and billiards, within the municipality ("Amusements"); and WHEREAS, the corporate authorities of the Village of Mount Prospect find that it is in the Village's best interests to levy a twenty five cents ($0.25) tax on each individual admission to movie theaters located within the Village of Mount Prospect; NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the Village Mount Prospect, Cook County, Illinois, acting in the exercise of their home rule powers, as follows: SECTION 1: A new Article XXIII entitled "Movie Theater Tax" shall be added to Chapter 8 entitled "Village Government Miscellaneous Provisions" of the Mount Prospect Village Code, which shall read in its entirety as follows: ARTICLE XXIII MOVIE THEATER TAX 8.2301 Movie Theater Tax (A) Definitions: For the purposes of this Article, the following definitions shall apply unless the context clearly indicates or requires a different meaning: "Gross Receipts" means all fees or charges received or collected in the form of admission fees or other charges for admission regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges or service charges, exclusive of any tax imposed by the United States government, the State of Illinois, the Village or any other governmental unit, 243854_1 243854_1 provided, however: (1) Where a fee or charge is comprised of identifiable components, packages or tiers, this tax shall be imposed on any such components, packages or tiers which provide solely for admission to the movie theater; and (2) Where a single fee or charge for admission to any movie theater also entitles the patron to the incidental use of parking, restaurant, bar or refreshment, this tax shall be imposed on such fee or charge. "Movie Theater" means and includes any motion picture showing to which the general public is invited and for which admission is charged. "Owner" means any person having an ownership interest in or conducting the operation of a movie theater. (B) Tax Imposed: (1) A tax is hereby imposed upon all persons operating a movie theater within the corporate limits of the Village, in an amount equal to twenty five cents ($0.25) per individual admission. This tax shall be in addition to all other taxes imposed by law. (2) Any person subject to the movie theater tax may separately itemize and charge the tax directly to patrons in addition to any admission fee or other charge. In the event the tax imposed by this Article is not shown or collected as a separate charge, then all admission fees and other charges shall be deemed subject to the movie theater tax. (C) Books and Records; Inspection; Contents: The Village Manager or Village Finance Director or any person designated by either of them as their respective deputy or representative, may enter the premises of any movie theater for inspection, examination, copying and auditing of books and records. This shall include, but not be limited to, the Illinois Retailers' Occupation Tax and Illinois Service Occupation Tax returns filed with the Illinois Department of Revenue. It shall be unlawful for any person to prevent, hinder or interfere with the Village Manager or the Finance Director or their duly designated deputies or representatives in the discharge of their respective duties in the performance of this subsection. It shall be the duty of every owner of a movie theater to keep accurate and complete books and records to which the Village shall at all times have full access. Such records shall include a daily sheet showing the amount of gross receipts received during any calendar day. 243854 I (D) Transmittal of Tax Revenue by Owner; Delinquency: (1) The owner or owners of each movie theater shall file tax returns showing the gross receipts received during each calendar month period upon forms prescribed by the Finance Director. Returns for each calendar month shall be due on or before the 20th day of the next calendar month, (e.g. the return for January shall be due on or before the 20th day of February; the return for February shall be due on or before the 20th day of March; etc.). Notwithstanding the foregoing, in the event that the owner of the movie theater files Illinois Retailers' Occupation Tax and Illinois Service Occupation Tax returns with the Illinois Department of Revenue at intervals which are greater than monthly, that owner shall be allowed to file tax returns relative to the tax imposed by this Article XXIII with the Village at the same intervals. At the time of the filing of the tax returns, the owner shall pay to the Village all taxes due for the period to which the tax return applies. (2) If, for any reason, any tax due pursuant to this Article is not paid when due, penalties and interest shall be imposed in accordance with the provisions of Appendix A, Division II of this Code. (3) Owners filing tax returns pursuant to this subsection shall, at the time of filing such return, pay to the Village the amount of the tax imposed by this Article, less a commission of one percent (1 %) of the amount of the tax, which is allowed to reimburse the owners for the expenses incurred in keeping records, billing, preparing and filing returns, remitting the tax and supplying data to the Village upon request. No such commission may be claimed by an owner for taxes not timely remitted to the Village. (E) Transmittal of Excess Tax Collections: If any person collects an amount upon a transaction not subject to this tax, but which amount is purported to be the collection of the tax, or if a person collects an amount upon a transaction greater than the amount of this tax and does not for any reason return the same to the person who paid the same before filing the return for the period in which such occurred, that person shall account for and pay over those amounts to the Village along with the tax properly collected. (F) Registration: Every owner maintaining a movie theater shall register with the Finance Department prior to the admission of any patron. 243854 I (G) Exemptions: The provisions of this Article shall not apply to: (1) Any movie theater 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. Provided, however, that such person or organization has received an exemption from the State of Illinois and the United States Internal Revenue Service exempting the person or organization from the payment of state and federal income taxes. (2) The movie theater is operated or conducted by a municipality, park district, school district, or any other unit of local government, whether individually or jointly. (H) Collection: Whenever any person shall fail to pay the tax imposed by this Article, the Village Attorney or Village Prosecutor shall, upon request of the Village Manager, bring or cause to be brought an action to enforce the payment of said tax on behalf of the Village in any court of competent jurisdiction. (I) Penalties: (1) Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with or unlawfully resisting or opposing the enforcement of any of the provisions of this Article shall be punished by a fine as set forth in Appendix A, Division III of this Code. (2) Each day upon which a person shall continue any violation of this Article, or permit any such violation to exist after notification thereof, shall constitute a separate and distinct offense. (3) Any person subjected to the penalties provided for by this subsection shall not be discharged or released from the payment of any tax due. (J) Separability: If any subsection, sentence, clause, or phrase of this Article, or the application thereof to any person or circumstance, is, for any reason, held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this Article, or the application of such portion to other persons or circumstances. (K) Effective Date. This ordinance shall take effect on May 1, 2011 and upon its passage, approval and publication in pamphlet form as provided by law. SECTION 2: Appendix A, Division III entitled "Penalties and Fines" of the Village of Mount Prospect Village Code shall be amended by adding a new Section 8.2301 to Chapter 8 which shall read as follows: 8.2301 Movie Theater Tax Not less than $200.00 nor more than $750.00 for the first offense and not less than $500.00 nor more than $750.00 for the second and each subsequent offense in anyone hundred eighty (180) day period SECTION 3: That this Ordinance shall be in full force and effect from and after its passage, approval and publication in pamphlet form as provided by law. AYES: Hoefert, Juracek, Korn, Polit, Zadel NAYS: None ABSENT: Matuszak PASSED AND APPROVED this 15th day of December, 2009. it!Y/AAM- ~ i!~ I ana K. Wilks Mayor ATTEST: -:/? )~(<$-~r C/- M. Lisa Angell Village Clerk - H: \CLKO\WI N\ORDI NANCE2\movietaxreviseddecember32009243854 _ 1 (2) .doc 243854_1