§ 23-194. Collection of tax.

(a)

Time of payment and monthly report. Except as provided in subsection (b) of this section, all holders of an amusement license, and any other owner of an amusement, person who establishes, carries on, produces, operates, conducts, gives, exhibits, hosts, or holds amusements within the corporate limits of the City of Effingham, Illinois, or place, location or a business which offers for sale or actually sells tickets for amusements shall, on a monthly basis, file an amusement tax return on such forms as prescribed by the city clerk, and shall collect and remit therewith to the city clerk, the amusement tax for each calendar month. The amusement tax return and amusement tax shall be due on or before the twentieth day of the calendar month succeeding the end of the monthly filing period (e.g. the return for January shall be due on or before the twentieth day of February). The city clerk is hereby authorized and directed to collect the amusement Tax and place sixty (60) percent of the receipts thereof into a segregated line item account of the general fund, and forty (40) percent of the receipts thereof into the hotel/motel tax fund. Except as provided in subsection (b) of this section, no amusement tax shall be deemed due and payable until the amusements occurs or is held.

(b)

Single instance or limited time amusements. Any holder of an amusement license which intends to establish, carry on, produce, operate, conduct, give, exhibit, engage, host, or hold, directly or indirectly, an amusement for a single instance or a limited time, being less than ten (10) cumulative days in a calendar year, and any other owner of an amusement or place, location or a business which offers for sale or actually sells tickets for amusements which intends to establish, carry on, produce, operate, conduct, give, exhibit, engage, host, or hold, directly or indirectly, an amusement for a single instance or a limited time, being less than ten (10) cumulative days in a calendar year, shall deposit certified funds to the city for a sum equal to the city clerk's estimate of the amusement tax to become due as provided in section 23-193 of this article, in advance of the amusement to be operated, conducted, given, exhibited, hosted, or held. Within forty-eight (48) hours after the amusement, the licensee shall file an amusement tax return and collect and remit to the city clerk, the amusement tax actually due, less any certified funds previously deposited.

(c)

Delinquency. Any holder of an amusement license, and any other owner of an amusement, or place, location or a business which offers for sale or actually sells tickets for amusements who fails to collect and remit to the city clerk all amusement tax due pursuant to section 23-193 of this article, or fails to file a completed amusement tax return with the city clerk as required under subsection (a) of this section 23-194, shall pay to the city, in addition to the amusement tax to be paid, a penalty equal to five (5) percent of the amusement tax that the person is required to collect and remit to the city. In addition to the foregoing, any amount of the amusement tax not collected and/or remitted to the city shall bear interest at the rate of two (2) percent per annum, until fully transmitted.

(d)

Books and records; inspection; contents. The city administrator, the city clerk, and/or any other persons designated by either of them, may enter into any place which provides, establishes, carries on, produces, operates, conducts, gives, exhibits, engages, hosts, or holds, directly or indirectly, an amusement, or place, location or a business which offers for sale or actually sells tickets for amusements for inspection, examination, copying, and auditing of books and records, including, but not limited to, Illinois Retailers' Occupation Tax and Illinois Service Occupation Tax returns filed with the Illinois Department of Revenue, in order to effectuate the proper administration of this article and to assure the enforcement of the collection of the amusement tax imposed by this article. To the extent reasonably possible, said entry shall be done in a manner that is least disruptive to the business. It shall be unlawful for any person to prevent, hinder, or interfere with the city administrator, the city clerk, and/or any other persons designated by either of them, in the discharge of their respective duties in the performance of this subsection (e). It shall be the duty of every owner of an amusement or place which provides, establishes, carries on, produces, operates, conducts, gives, exhibits, engages, hosts, or holds, directly or indirectly, an amusement, or place, location or a business which offers for sale or actually sells tickets for amusements to keep accurate and complete books and records to which the city administrator, the city clerk, and/or any other persons designated by either of them shall at all times have full access, which records shall include a daily sheet showing the gross receipts received during that day.

(e)

Collection. Whenever any person fails to collect and remit the amusement tax due under section 23-193, any delinquency due under subsection (c) of this section, or any portion thereof of said amusement tax or delinquency, the city attorney shall, upon request of the city administrator, bring or cause to be brought an action to enforce the payment of said amusement tax on behalf of the city in any court of competent jurisdiction.

(Ord. No. 109-2016, § 5, 3-21-2017)