§ 23-191. Definitions.
The following words, terms and phrases, when used in this section, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Admission fee shall mean to include, but is not limited to fees, charges, contributions, donations, dues, membership fees, or other consideration or property paid to or charged by an amusement for the privilege of permitting a person or persons to enter, to witness, and/or to participate in such amusement.
Amusement shall mean to include any participative and exhibitive entertainment, including, but not by way of limitation, the following activities and sports: any theatrical, dramatic, musical or spectator performance; book readings; lectures, readings or recitations, exhibitions of paintings or statuary or other exhibitions of art; dances; bazaars; motion picture show; movie; video; videotape; digital versatile disk (DVD), Blu-ray, video or DVD game; video or DVD game system; flower, poultry, or animal show; carnival; amusement rides; animal act; circus; rodeo; fireworks; athletic contest, sport, or game, including but not limited to, archery, shooting galleries and shooting ranges, boxing, wrestling, skating, dancing, swimming, racing or riding animals or vehicles, baseball, basketball, softball, football, tennis, racquetball, handball, golf, hockey, track and field games, soccer, rugby, bowling, billiards and pool games; including the giving of lessons or demonstrations of any of the above-described activities characterized as Amusements in this paragraph. The term "amusement" shall not include coin-operated amusements, nor shall it include video gaming terminals as defined and authorized by the Illinois Video Gaming Act, 230 ILCS 40/1 et. seq.
Gross receipts shall mean all fees or charges received or collected in the form of admission fees or other charges for the admission to and/or for the use or rental of any amusement for the purpose of witnessing, participating in, or utilizing any amusement, regardless of whether such fees or charges are characterized as admission fees, fees for participation, membership fees, use charges, rental or service charges. Gross receipts shall be exclusive of any tax imposed by the United States government, the State of Illinois, or any other governmental unit. 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 amusement tax provided for in this article except, however:
1.
Where a fee or charge is comprised of identifiable components, packages or tiers, the tax provided for in this article 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,
2.
Where a single fee or charge for admission to any facility and/or 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 in this article shall be imposed on such fee or charge, provided the predominant activity of such facility is an amusement.
Owner shall mean any person having any proprietary interest in conducting the operation of an amusement so as to entitle such a person or its organization to all or a portion of the net receipts thereof.
Person shall mean any natural person, firm, partnership, joint venture, club, company, association, syndicate, society, business trust, organization, institution, agency, government corporation, municipal corporation, district or other political subdivision, corporation, limited liability company, proprietorship, contractor, supplier, vendor, vendee, operator, or other legal entity. It shall also include an executor, administrator, trustee, receiver or other representative appointed according to law. Whenever the word "person" appears in any section of this article prescribing a penalty or fine, as to partnerships or associations, the word shall include the partners or members thereof, and as to corporations or limited liability company, shall include the officers, agents or members thereof who are responsible for any violation of this article.
(Ord. No. 109-2016, § 2, 3-21-2017)