Bill Text: IL HB5479 | 2011-2012 | 97th General Assembly | Amended

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Bill Title: Amends the Counties Code. Provides that the corporate authorities of a county having a population of less than 35,000 may, by ordinance or resolution, impose a tax upon the patrons of amusements that take place within the county. Provides that proceeds from the tax shall first be directed to costs arising from the amusement. Provides that, in order to hold any mass gathering, any owner of an amusement shall apply for and obtain a license from the county where the amusement is to be held. Sets forth provisions concerning the contents of the application for a license, public hearing requirements, and penalties for violation.

Sponsorship: Partisan Bill (Democrat 2)

Status: (Failed) 2013-01-08 - Session Sine Die [HB5479 Detail]

Download: Illinois-2011-HB5479-Amended.html

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Rep. Brandon W. Phelps

Filed: 3/26/2012

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

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

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

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

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

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