HomeMy WebLinkAboutORDINANCES-2019-151-O-1910/30/2019
151-0-19
AN ORDINANCE
Amending the Amusement Tax to Increase the Rate Assessed
from 4% to 5% of the Admission Fee or Charge
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: Subsection 3-2-17-1 "Tax Imposed" for the
Amusement Tax of the City Code of 2012 is amended to read as follows:
3-2-17-1. - TAX IMPOSED.
A tax of five percent (54%) on the admission fee or charge is imposed upon
every amusement patron for the privilege of admission to any amusement in the
City provided, however, that the amusement tax shall not apply to the following.
(A) Governmental agencies;
(B) Religious societies or organizations;
(C) Live performances conducted or sponsored by not -for -profit institutions,
organizations, groups or societies where no part of the net earnings inure to the
benefit of any private shareholder or person.
SECTION 2: The findings and recitals contained herein are
declared to be prima facie evidence of the law of the City and shall be received in
evidence as provided by the Illinois Compiled Statutes and the courts of the State
of Illinois.
SECTION 3: All ordinances or parts of ordinances in conflict
herewith are hereby repealed.
151-0-19
SECTION 4: This ordinance will be in full force and effect on
January 1, 2020.
SECTION 5: If any provision of this ordinance or application thereof
to any person or circumstance is ruled unconstitutional or otherwise invalid, such
invalidity shall not affect other provisions or applications of this ordinance that
can be given effect without the invalid application or provision, and each invalid
provision or invalid application of this ordinance is severable.
Introduced: K vemhec ig , 2019 Approved:
Adopted: M'OvPx'O,'af 9'5 , 2019
Attest:
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Approved as to form:
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Michelle L. Masoncup
Corporation Counsel
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