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Home My WebLink AboutORDINANCES-1982-010-O-82t�J • 1/5/82 1/22/82 10-0-82 �1 Ij AN ORDINANCE i Amending Title 3 of the Code of the City of Evanston to Impose a Consumer j� Tax on Pay Television I� I BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY -OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That Title 3 of the City Code of the City of Evanston, 1979, as amended, be and it is hereby further amended by adding Section I, 3-2-10 to read as follows: i 3-2-10: MUNICIPAL TELEVISION CONSUMER TAX: 3-2-10-1: TAX IMPOSED: A tax at the rate of ten percent (10%) of the gross payment for services is hereby, established and levied by the City on the consumers of services purchased from persons, firms or corporations engaged in the business of distributing for compensation television services in the city, which services are produced, received, amplified, or distributed by coaxial cable, fiber optics, microwave or other means. Such services shall include audio and visual radio, television and electronic signals to and from subscribers in the City of Evanston, whether or not said services originate within the corporate . limits of the.city; provided, however.; that said tax shall riot be imposed on consumers of services purchased from persons, firms or corporations j holding a franchise for the operation of a cable communication system from the city. 3-2-10-2: LEVY OF TAX: I (A) The persons engaging in any of the aforesaid businesses where the consumer is subject to this tax shall add the tax to the amount otherwise billed to the consumer and such persons so engaged in business shall pay said tax to the City as herein- after provided. ' l (B) The taxes enumerated in this section shall be in addition to the payment of any franchise fee and in addition to the payment of I money or value of products or services furnished to the City by i I' the person set forth in subsection 3-2-10-1 of this section as compensation for the use of its streets, alleys or other public places or installation or maintenance therein, thereon or there- under of poles, wires, pipes or other equipment used in the i operation of the taxpayer's business. ; 3-2-10-3: EXEMPTION: None of the taxes authorized by this Section are I imposed with respect to any transaction in interstate com- ' merce or otherwise to the extent to which such consumer may not, under the Constitution and Statutes:of the,United States, be made the subject it of taxation by this State or any political subdivision thereof. j i Ij 10-0-82 • 3-2-10-4: DEFINITIONS: :For the purpose of the taxes enumerated in this Section: GROSS PAYMENT FOR SERVICES: The consideration paid for the transmission of audio and visual radio and television i electronic signals to and from subscribers in the City of Evanston, whether paid in money or otherwise, including cash, credit, services and property of every kind and material, provided gross payment for ser- vices shall be limited to consideration paid for use and consumption and not for resale and provided any payments made pursuant to an ordinance entitled "An Ordinance Granting a Franchise to Cablevision of Chicago, its Subscribers, ` or Assigns to Own, Operate, and Maintain a Cable Communications System in Evanston, Illinois" (No. 85-0-81) shal1.not be included. PERSON: Any natural individual, firm, trust, state, partnership, association, joint stock company, joint venture corporation or a receiver, trustee, conservator, or other representative appointed by order of any court. 3-2-10-5 SUBMIT RETURNS, PAYMENT effective as of the date first day of January, April, July person engaged in any business set Section shall make a return to the three months stating: (A) Name; (B) Principal place of business; OF TAX: This Section shall be of its operation on or before the and October of each year in which the forth in subsection 3-2-10-1 of this City Collector for the previous (C) Gross payment for services in the City as defined in subsection 3-2-10-4 hereof during the preceding quarter; (D) Amount of tax; (E) Such other reasonable and related information as the corporate authorities may require. The persons making the return herein provided for shall, at the time of making such return, pay to the City Collector, the amount of tax herein imposed; provided, that in connection with any return the person may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt ad- justments of later payments based upon any differences between such billings and the taxable gross costs. The person making the return shall be entitled to retain a sum equal to one percent (1%) of the amount due to the City, as compensation for the collection of said taxes. • 3-2-10-6: ERRONEOUS PAYMENTS: If it shall appear that an amount of tax has been paid which was not due under the provisions of this Section, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under this Section from the persons who made the erroneous payment; provided, that no amounts erroneously paid more than three (3) years prior to the filing of a claim therefor shall be so credited. -2- • • • i 10-0-82 3-2-10-7: LIMITATION ON ACTIONS: No action to recover any amount of tax due under: the provisions of this Chapter shall be com- menced more than three (3) years after.the due date of such amount. 3-2-10-8: PENALTY: Any person who fails to make a return, or who makes a fraudulent return, or who wilfully violates any other I provision of this Section is guilty of a misdemeanor, and upon con- viction thereof shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) and in addition, shall be liable in a civil action for the amount of tax due. In -addition to the foregoing the City may commence appropriate action in law -or equity ! to enjoin any person providing services covered by this tax who shall fail to make a return from providing such services within the City. 3-2-10-9: INTERPRETATION: This Section is adopted pursuant to the provisions of Section 6 of Article VII of the Constitution of the State of Illinois, 1970, and shall not be -construed in any manner to impose a tax upon income or measured by income or earnings or or upon occupations, but rather, is to be construed as a tax upon the consumption of the services and goods herein enumerated. i SECTION 2: This ordinance shall be in full force and effect from.and after its passage, approval and publication in the manner provided by law. SECTION 3: All ordinances or parts of ordinances in conflict herewith are hereby repealed. i� Introduced: i� - Adopted: ATTEST: ' City Clerk Ap r ved as to f . Corporation Counsel Z198)� . 19&Z . Approved: �� /e, 198 `✓ �a -3-