Rep. Brandon W. Phelps

Filed: 3/26/2012

 

 


 

 


 
09700HB5479ham002LRB097 20142 HLH 67461 a

1
AMENDMENT TO HOUSE BILL 5479

2    AMENDMENT NO. ______. Amend House Bill 5479 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Counties Code is amended by adding Sections
55-1008.6, 5-1008.7, 5-1008.8, and 5-1008.9 as follows:
 
6    (55 ILCS 5/5-1008.6 new)
7    Sec. 5-1008.6. Small county amusement tax.
8    (a) Subject to referendum approval, the corporate
9authorities of a county having a population of less than 35,000
10may, by resolution, impose a tax upon the patrons of amusements
11that take place within the county and may require the owner of
12the amusement to collect the tax and to collect information
13regarding the number of attendees at an amusement within a
14reasonable margin. The tax may not exceed 6.5% of the admission
15fee or other charge paid for the privilege of entering,
16witnessing, or viewing the amusement. If a county board passes

 

 

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1a resolution authorizing a tax under this Section, the county
2board shall certify the resolution and the proposition to the
3proper election officials, who shall submit the proposition at
4the next election in accordance with the general election law.
5The proposition shall be in substantially the following form:
6        "Shall...County impose a tax not to exceed 6.5% of the
7    admission fee or other charge paid for the privilege of
8    entering, witnessing, or viewing an amusement for which the
9    county is likely to incur additional costs?"
10    If a majority of all the votes cast upon the proposition
11are for the levy of the tax, the county board may thereafter
12impose the tax.
13    (b) A county may not impose a tax under this Section upon
14the patrons of an amusement unless the county board finds that
15the county is likely to incur additional costs as a result of
16the amusement, including, but not limited to, extra law
17enforcement costs, court costs for prosecutions related to the
18amusement, and costs associated with protecting the public
19health, safety, and welfare. Not-for-profit charitable
20organizations or religious, educational, or government
21entities are exempt from the tax.
22    (c) The owner of any amusement proposed to be held within
23the corporate limits of any county that imposes a tax under
24this Section shall, not less than 60 days prior to the first
25day during which the amusement will be held in the county,
26notify the county board in writing of the owner's intent to

 

 

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1operate an amusement. That notification shall include, without
2limitation: (1) a written statement of the kind, character, or
3type of amusement that the owner proposes to operate, maintain,
4or conduct; (2) the address or legal description of the place
5where the proposed amusement is to be operated, maintained, or
6conducted; (3) the dates and hours during which the amusement
7is to be operated, maintained, or conducted; (4) an estimate of
8the number of customers, spectators, participants, and other
9persons expected to attend the amusement for each day it is
10operated, maintained, or conducted; (4) a detailed written
11explanation of the applicant's plans to provide security and
12fire protection, water supply and facilities, food supply and
13facilities, sanitation facilities, medical facilities and
14services, vehicle parking space, vehicle access and onsite
15traffic control, illumination, and cleanup; and (5) any other
16information the county board may require. Upon receipt of the
17notification, the county board shall hold a public hearing on
18the question of whether a tax shall be imposed under this
19Section. That hearing shall be held not less than 15 nor more
20than 60 days prior to the first day of the amusement, and may
21be held at any regular meeting of the county board. Notice of
22the hearing shall be published in a newspaper of general
23circulation in the county not less than 5 nor more than 10 days
24prior to the hearing. If, after that public hearing, the county
25board determines, by a majority vote, that the amusement is
26subject to the tax under this Section, the tax shall be

 

 

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1imposed. The county board shall notify the owner of the
2amusement of its decision in writing not less than 15 days
3prior to the first day the amusement is held in the county.
4    (d) For the purposes of this Section:
5    "Amusement" means a performance with an anticipated
6attendance of more than 1,000 persons on any day during which
7the amusement is held. The term "amusement" shall not include
8raffles, as defined in the Raffles Act, inter-track wagering,
9as defined in the Illinois Horse Racing Act of 1975, or
10automatic amusement devices such as jukeboxes, marble
11machines, pinball machines, video games, movie or video booths
12or stands, or similar games, operations, or transactions. For
13purposes of this Section, the term "amusement" does not include
14the Illinois State Fair, the DuQuoin State Fair, or any event
15held under the Agricultural Fair Act.
16    "Owner" means (i) any person who has an ownership or
17leasehold interest in a building, structure, vehicle, boat,
18campground, area, or other place where an amusement is held and
19who presents, conducts, or operates an amusement in that place,
20or who allows, by agreement or otherwise, another person to
21present, conduct, or operate an amusement in that place, and
22(ii) any person who has a proprietary interest in the amusement
23that entitles the person to all or a portion of the proceeds,
24after payment of reasonable expenses, from the operation,
25conduct, or presentation of the amusement, excluding proceeds
26from non-amusement services and from sales of tangible personal

 

 

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1property.
2    The term "performance" shall be defined by the county board
3in the ordinance or resolution imposing the tax.
4    (e) Nothing in this Section shall be construed to authorize
5the county to impose a tax upon the privilege of engaging in
6any business that, under the Constitution of the United States,
7may not be made the subject of taxation by the State.
 
8    (55 ILCS 5/5-1008.7 new)
9    Sec. 5-1008.7. Order levying execution of amusement tax. It
10shall be the duty of the clerk of the corporate authorities
11described in Section 5-1008.6 to make out and deliver a copy of
12the order levying execution of a tax imposed under Section
135-1008.6 to the sheriff of the county. The copy, duly
14certified, shall have the force and effect of an execution
15against the property exhibited or persons or owners, as defined
16under Section 5-1008.6, exhibiting the amusement. The sheriff
17shall be liable on his official bond for any default or neglect
18in collecting the tax.
 
19    (55 ILCS 5/5-1008.8 new)
20    Sec. 5-1008.8. Proceeds to go into county treasury general
21fund. The money collected from the tax imposed by Section
225-1008.6 shall be paid into the county treasury and shall go to
23and form a part of the general fund of the county. The
24treasurer of the county to whom the money is paid shall give

 

 

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1the sheriff who pays it duplicate receipts, one of which shall
2be deposited with the clerk of the county commission, and shall
3discharge the sheriff. The funds shall be used for the benefit
4of the county, but in particular the funds shall first be
5directed to costs arising from the amusement, including but not
6limited to extra law enforcement costs, court costs for
7prosecutions related to the amusement, and costs related to the
8protection of public health, safety, and welfare.
 
9    (55 ILCS 5/5-1008.9 new)
10    Sec. 5-1008.9. Penalty for delinquent payment of amusement
11tax. Any person, association, owner, company, corporation, or
12co-partnership of persons who fails to pay a tax imposed in
13accordance with Section 5-1008.6, on conviction thereof, is
14guilty of a Class B misdemeanor.".