HomeMy WebLinkAbout110-O-23 Amending City Code Section 3-2-17-1 Increasing the Tax Rate for Certain Amusement Events in the City110-O-23
AN ORDINANCE
Amending City Code Section 3-2-17-1 Increasing the Tax Rate for
Certain Amusement Events in the City
WHEREAS, the City of Evanston Code currently contains a provision for
amusement tax in a tiered fashion which imposes a 7% tax on the admission fee or
charge for patrons of amusements events with a capacity over one thousand five
hundred one (1,501) audience members; and
WHEREAS, highly attended amusement events are hosted in the City
throughout the year that create a significant community impact, including but not limited
to, traffic congestion, parking, and the need for an elevated police and security
presence due to these events; and
WHEREAS, an increase in the amusement tax for these highly attended
amusement events would help offset the cost and community impact of these events;
and
WHEREAS, the Evanston City Council believes it is in the best interests of
the City to amend the Code to increase the amusement tax for events with a capacity of
five thousand and one (5,001) members to 9% per admission fee.
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS, THAT:
SECTION 1: Section 3-2-17-1 “Tax Imposed” of the Evanston City Code
of 2012, as amended, is hereby amended as follows:
3-2-17-1. – TAX IMPOSED.
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(A) A tax of five percent (5%) on the admission fee or charge is imposed upon every
amusement patron for the privilege of admission to any amusement in the City,
however, that the amusement tax shall not apply to the following.
1. Governmental agencies;
2. Religious societies or organizations;
3. 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;
4. Venues with a capacity under one hundred (100) audience members.
(B) A tax of seven percent (7%) on the admission fee or charge is imposed upon every
amusement patron for the privilege of admission to any amusement in the City with
a capacity over of one thousand five hundred one (1,501) up to 5,000 audience
members.
(C) A tax of nine percent (9%) on the admission fee or charge is imposed upon every
amusement patron for the privilege of admission to any amusement in the City with
a capacity of five thousand one (5,001) or more audience members.
(CD) In the case of amusements that are delivered electronically to mobile devices, as
in the case of video streaming, audio streaming and online games, the rules set
forth in the Illinois Mobile Telecommunications Sourcing Conformity Act, 35 ILCS
638, as amended, may be utilized for the purpose of determining which customers
and charges are subject to the tax imposed by this Chapter.
SECTION 2: All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
SECTION 3: 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.
SECTION 4: 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.
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SECTION 5: This ordinance shall be in full force and effect from and after
its passage, approval, and publication in the manner provided by law.
Introduced: _________________, 2023
Adopted: ___________________, 2023
Approved:
__________________________, 2023
_______________________________
Daniel Biss, Mayor
Attest:
_______________________________
Stephanie Mendoza, City Clerk
Approved as to form:
______________________________
Alexandra B. Ruggie, Interim Corporation Counsel
November 13
October 23
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November 21