HomeMy WebLinkAboutORDINANCES-1982-023-O-8223-0-82
AN ORDINANCE
Imposing An Admissions And '
Entertainment Tax
• 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, 1979, as
amended, is further amended by adding to Title 3
Business Regulations Chapter 7, "Theaters, Shows and Exhibitions", Section
3-7-8: Admissions and Entertainment Tax, through Sections 3-7-8-4.
3-7-8: ADMISSIONS AND ENTERTAINMENT TAX:
3-7-8-1: A tax at the rate hereinafter specified is hereby imposed
upon attendance at all entertainment events that are carried
on for gain within the limits of the City of Evanston, at the rate of
one percent of the gross receipts derived from the sale of admission
tickets or other charges to attend such events. For the purpose of
determining the amount of such entertainment tax due under this section,
admission fees or other charges shall be computed exclusive of Federal
and State Taxes. It is unlawful for any person, firm or corporation to
admit a person to any such entertainment event without payment of the
tax herein provided.
37-7.-8-2: DEFINITIONS: For the purpose of.this section "admissions and
entertainment" means any theatrical, dramatic, musical or
spectator performance, show, motion picture, flower, art exhibit,
animal, circus or similar,live or recorded entertainment except athletic
events for which an admission fee is charged and which is exhibited or
staged in the City of Evanston. The tax hereby levied shall not apply
to attendance at any entertainment event, the proceeds of which inure
exclusively to the benefit of religious groups, and governmental, or
public educational institutions.
3-7-8-3: TAX COLLECTION PROCEDURE: The entertainment tax shall be paid!
ii to the Finance Director not later than the fifteenth day of i
(� each calendar month for all gross receipts during the preceding calendar I
month. A verified statement of such gross receipts in the form pre-
scribed from time to time by the Finance Director shall accompany the
i payment provided however that the person making said return may retain
an amount of money equal to 3% of the tax due as compensation for
ii services rendered in the collection and payment of such tax. 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 1
accounts in detail of all such gross receipts shall be kept in the
offices of the persons engaged in conducting such entertainments or
1' exhibits within the City of Evanston, or such other place as may be
designated in writing by the person liable for the tax. The Finance ;
Director or his designee shall have access to the cancelled admission
j� tickets, records, books and accounts at all reasonable times for auditing
purposes.
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3-7-8-4: PENALTIES: Any person, firm or corporation violating the
terms of this Section shall be fined not more than $500.00
for each offense. The payment of any fine for violation of -this
Section shall not relieve the person so fined from liability for the
tax herein provided. Each sale of ticket or exacting of -an admission
charge to an entertainment event without payment of the tax shall
constitute a separate offense.
SECTION 2: This Ordinance 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 upon occupations, but
rather shall be construed to be a tax.upon the privilege of attending the
entertainments enumerated herein and shall be imposed and levied upon those
who choose to attend.
SECTION 3: This Ordinance shall be in full force and effect from
and after April 1, 1982 following its passage, approval and
publication according to law.
Introduced: .�.,Gv ZY 1982
Adopted: d 1982
Approved: -1982
i V v aid/
ATTEST:
If City Clerk
l �
i Approved as to 'orm:
Corporation Counsel
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