HomeMy WebLinkAboutORDINANCES-1965-075-O-651 G 1
Amended 10-11-65
" 10-25-65
75-0-65
AN ORDINANCE
Adding Sections 25-33 and 25-34,
Imposing a Tax on Athletic Con-
tests 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 hereby further amended by adding thereto Sections
25-33 and 25-34 to read as follows:
"Sec. 25-33. Admission Tax.
An admission tax is hereby imposed upon all athletic
contests and exhibitions that are carried on for
gain within the limits of the City of Evanston, at
the rate of three per cent 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
admission tax due under this section, admission
fees or other charges shall be computed exclusive
of Federal and state taxes.
"For the purpose of this section, 'athletic con-
tests and exhibitions' mean any sport, game, or
similar exhibition for public entertainment,
including, 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 corpora-
tion -to produce, present or conduct any such
athletic contest or exhibition without payment of
the tax herein provided."
"Sec. 25-34.
The athletic 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
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month. A verified statement of such gross receipts
in the form prescribed from time to time 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. Canceled
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 canceled admission tickets,
records, books, and accounts at all reasonable times
for auditing purposes."
SECTION 2: Any person, firm or corpora-
tion 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
relieve 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 or exhibition without payment of
the tax shall constitute a separate offense.
SECTION 3: This ordinance shall be in
full force and effect from
and after June 1, 1966, following its passage, approval and
publication according to law.
INTRODUCED October 11 , 1965
ADOPTED October 25, , 1965 APPROVED October 25 , 1965
ATTEST: /s/ John D. Emery
Mayor
/s/ Maurice F. Brown
City Clerk
Approved as to form: /s/ Jack M. Siegel
Corporation Counsel