Full Text of HB5479 97th General Assembly
HB5479ham002 97TH GENERAL ASSEMBLY | Rep. Brandon W. Phelps Filed: 3/26/2012
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| 1 | | AMENDMENT TO HOUSE BILL 5479
| 2 | | AMENDMENT NO. ______. Amend House Bill 5479 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Counties Code is amended by adding Sections | 5 | | 5-1008.6, 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 | 9 | | authorities of a county having a population of less than 35,000 | 10 | | may, by resolution, impose a tax upon the patrons of amusements | 11 | | that take place within the county and may require the owner of | 12 | | the amusement to collect the tax and to collect information | 13 | | regarding the number of attendees at an amusement within a | 14 | | reasonable margin. The tax may not exceed 6.5% of the admission | 15 | | fee or other charge paid for the privilege of entering, | 16 | | witnessing, or viewing the amusement. If a county board passes |
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| 1 | | a resolution authorizing a tax under this Section, the county | 2 | | board shall certify the resolution and the proposition to the | 3 | | proper election officials, who shall submit the proposition at | 4 | | the next election in accordance with the general election law. | 5 | | The 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 | 11 | | are for the levy of the tax, the county board may thereafter | 12 | | impose the tax. | 13 | | (b) A county may not impose a tax under this Section upon | 14 | | the patrons of an amusement unless the county board finds that | 15 | | the county is likely to incur additional costs as a result of | 16 | | the amusement, including, but not limited to, extra law | 17 | | enforcement costs, court costs for prosecutions related to the | 18 | | amusement, and costs associated with protecting the public | 19 | | health, safety, and welfare. Not-for-profit charitable | 20 | | organizations or religious, educational, or government | 21 | | entities are exempt from the tax. | 22 | | (c) The owner of any amusement proposed to be held within | 23 | | the corporate limits of any county that imposes a tax under | 24 | | this Section shall, not less than 60 days prior to the first | 25 | | day during which the amusement will be held in the county, | 26 | | notify the county board in writing of the owner's intent to |
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| 1 | | operate an amusement. That notification shall include, without | 2 | | limitation: (1) a written statement of the kind, character, or | 3 | | type of amusement that the owner proposes to operate, maintain, | 4 | | or conduct; (2) the address or legal description of the place | 5 | | where the proposed amusement is to be operated, maintained, or | 6 | | conducted; (3) the dates and hours during which the amusement | 7 | | is to be operated, maintained, or conducted; (4) an estimate of | 8 | | the number of customers, spectators, participants, and other | 9 | | persons expected to attend the amusement for each day it is | 10 | | operated, maintained, or conducted; (4) a detailed written | 11 | | explanation of the applicant's plans to provide security and | 12 | | fire protection, water supply and facilities, food supply and | 13 | | facilities, sanitation facilities, medical facilities and | 14 | | services, vehicle parking space, vehicle access and onsite | 15 | | traffic control, illumination, and cleanup; and (5) any other | 16 | | information the county board may require. Upon receipt of the | 17 | | notification, the county board shall hold a public hearing on | 18 | | the question of whether a tax shall be imposed under this | 19 | | Section. That hearing shall be held not less than 15 nor more | 20 | | than 60 days prior to the first day of the amusement, and may | 21 | | be held at any regular meeting of the county board. Notice of | 22 | | the hearing shall be published in a newspaper of general | 23 | | circulation in the county not less than 5 nor more than 10 days | 24 | | prior to the hearing. If, after that public hearing, the county | 25 | | board determines, by a majority vote, that the amusement is | 26 | | subject to the tax under this Section, the tax shall be |
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| 1 | | imposed. The county board shall notify the owner of the | 2 | | amusement of its decision in writing not less than 15 days | 3 | | prior 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 | 6 | | attendance of more than 1,000 persons on any day during which | 7 | | the amusement is held. The term "amusement" shall not include | 8 | | raffles, as defined in the Raffles Act, inter-track wagering, | 9 | | as defined in the Illinois Horse Racing Act of 1975, or | 10 | | automatic amusement devices such as jukeboxes, marble | 11 | | machines, pinball machines, video games, movie or video booths | 12 | | or stands, or similar games, operations, or transactions. For | 13 | | purposes of this Section, the term "amusement" does not include | 14 | | the Illinois State Fair, the DuQuoin State Fair, or any event | 15 | | held under the Agricultural Fair Act. | 16 | | "Owner" means (i) any person who has an ownership or | 17 | | leasehold interest in a building, structure, vehicle, boat, | 18 | | campground, area, or other place where an amusement is held and | 19 | | who presents, conducts, or operates an amusement in that place, | 20 | | or who allows, by agreement or otherwise, another person to | 21 | | present, conduct, or operate an amusement in that place, and | 22 | | (ii) any person who has a proprietary interest in the amusement | 23 | | that entitles the person to all or a portion of the proceeds, | 24 | | after payment of reasonable expenses, from the operation, | 25 | | conduct, or presentation of the amusement, excluding proceeds | 26 | | from non-amusement services and from sales of tangible personal |
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| 1 | | property. | 2 | | The term "performance" shall be defined by the county board | 3 | | in the ordinance or resolution imposing the tax. | 4 | | (e) Nothing in this Section shall be construed to authorize | 5 | | the county to impose a tax upon the privilege of engaging in | 6 | | any business that, under the Constitution of the United States, | 7 | | may 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 | 10 | | shall be the duty of the clerk of the corporate authorities | 11 | | described in Section 5-1008.6 to make out and deliver a copy of | 12 | | the order levying execution of a tax imposed under Section | 13 | | 5-1008.6 to the sheriff of the county. The copy, duly | 14 | | certified, shall have the force and effect of an execution | 15 | | against the property exhibited or persons or owners, as defined | 16 | | under Section 5-1008.6, exhibiting the amusement. The sheriff | 17 | | shall be liable on his official bond for any default or neglect | 18 | | in collecting the tax. | 19 | | (55 ILCS 5/5-1008.8 new) | 20 | | Sec. 5-1008.8. Proceeds to go into county treasury general | 21 | | fund. The money collected from the tax imposed by Section | 22 | | 5-1008.6 shall be paid into the county treasury and shall go to | 23 | | and form a part of the general fund of the county. The | 24 | | treasurer of the county to whom the money is paid shall give |
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| 1 | | the sheriff who pays it duplicate receipts, one of which shall | 2 | | be deposited with the clerk of the county commission, and shall | 3 | | discharge the sheriff. The funds shall be used for the benefit | 4 | | of the county, but in particular the funds shall first be | 5 | | directed to costs arising from the amusement, including but not | 6 | | limited to extra law enforcement costs, court costs for | 7 | | prosecutions related to the amusement, and costs related to the | 8 | | protection 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 | 11 | | tax. Any person, association, owner, company, corporation, or | 12 | | co-partnership of persons who fails to pay a tax imposed in | 13 | | accordance with Section 5-1008.6, on conviction thereof, is | 14 | | guilty of a Class B misdemeanor. ".
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