HomeMy WebLinkAboutORDINANCES-1975-016-O-75•
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AN ORDINANCE
Amending Sections 25-92 through 25-94,
Imposing a Tax upon Attendance at
Athletic Contests and Exhibitions
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY,
ILLINOIS:
SECTION 1: The Municipal'Code of the City of Evanston, 1957, as amended,
is further amended by adding Sections 25-92 through 25-94,
which shall read as follows:
"Section 25-92. Attendance Tax.
A tax at the rate hereinafter specified is hereby imposed upon
attendance at all athletic contests and exhibitions that are carried on
for gain within the limits of the City of Evanston, at the rate of three
percent of the gross receipts derived from the sale of admission tickets
or other charges to witness such athletic contests. For the purpose of
determining the amount of such attendance tax due under this section,
admission fees or other charges shall be computed exclusive of Federal
and State taxes.
For the purpose of this sect.ion, 'athletic contests and exhibitions'
mean any sport, game, or similar exhibition for public entertainment,'in-
cluding, without being limited to, boxing, wrestling, skating, swimming,
racing of animals or vehicles, baseball, basketball, softball, football,
tennis, golf, hockey, track and field games, bowling, billiards and pool
games.
It is unlawful for any person, firm or corporation to admit a person
to any such athletic contest or exhibition without payment of the tax
herein provided."
"Section 25-93.
• The admission tax shall be paid to the City Collector not later than
the tenth day of each calendar month for all gross receipts during the
preceding calendar month. A verified statement of such gross receipts
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in the,form prescribed from time to dime by the City Collector shall
accompany the payment. Acceptance by the City of any amount tendered
in payment of the tax shall be without prejudice to any claim, demand
or right on account of any deficiency. Cancelled admission tickets
and complete and accurate records, books and accounts in detail of
all such gross receipts shall be kept in the offices of the persons
engaged in conducting such athletic contests or exhibitions within the
City of Evanston, or such other place as may be designated in writing
by the person liable for the tax. The City Collector shall have access
to the cancelled admission tickets, records, books and accounts at all
reasonable times for auditing purposes."
"Section 25-94. This ordinance is adopted pursuant to the provisions
of Section 6 of Article VII of the Constitution of the State of Illi-
nois, 1970, and shall not be construed in any manner to impose a tax
upon income or measured by income or earnings, or upon occupations,
but rather shall be construed to be a tax uponthe privilege of at-
tending the contests and exhibitions enumerated herein, and shall be
imposed and levied upon those who choose to attend."
"Section 25-95. ,Any person, firm or corporation violating the terms
of this ordinance shall be fined not more than $500 for each offense.
The payment of any fine for violation of this ordinance shall not re-
lieve the person so fined from liability for the tax herein provided.
Each sale of a ticket or exaction of an admission charge'to an athletic
contest without payment of the tax shall constitute a separate offense."
SECTION 2: This ordinance shall be in full force and effect from and
after May 1. 1975 , following its passage,
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approval and publication according to law.
Introduced—, ary 17 1975
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Adopted F,oh-nlnry 94 , 1975,
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Approved February 24 ,1975 4
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/s/ Edgar Vnnneman. Jr.
Mayor
ATTEST:
Is / MaMa�`F _ Rrown
City Clerk
Approved as to form: 7s/ Jack M. SieRel
Corporation Counsel
Published: March 6, 1975
Code Page: 296 R
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