HB5479 97TH GENERAL ASSEMBLY

LRB097 20142 HLH 65537 b

97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB5479

Introduced 2/15/2012, by Rep. Brandon W. Phelps

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1008.6 new
55 ILCS 5/5-1008.7 new
55 ILCS 5/5-1008.8 new
55 ILCS 5/5-1008.9 new
55 ILCS 5/5-1008.10 new
55 ILCS 5/5-1008.11 new
55 ILCS 5/5-1008.12 new
55 ILCS 5/5-1008.13 new
55 ILCS 5/5-1008.14 new
55 ILCS 5/5-1008.15 new
55 ILCS 5/5-1008.16 new
55 ILCS 5/5-1008.17 new

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.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Counties Code is amended by adding Sections 5-1008.6, 5-1008.7, 5-1008.8, 5-1008.9, 5-1008.10, 5-1008.11, 5-1008.12, 5-1008.13, 5-1008.14, 5-1008.15, 5-1008.16, and 5-1008.17 as follows:

(55 ILCS 5/5-1008.6 new)

Sec. 5-1008.6. Small county amusement tax.

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 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. The county may impose an attendance threshold for the application of any tax or may apply the tax uniformly for all amusements within the county. Additionally, not-for-profit charitable organizations or religious, educational, or government entities may be exempt from the tax.

For the purposes of this Section, "amusement" means any exhibition, performance, presentation, or show for entertainment or gathering purposes, including, but not limited to, any theatrical, dramatic, musical, or spectacular performance, motorcycle rally, promotional show, concert, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game, or similar exhibition, such as boxing, wrestling, skating, dancing, swimming, riding on animals or vehicles, baseball, basketball, softball, soccer, football, tennis, golf, hockey, track and field games, bowling, and billiard and pool games. For purposes of this Section, 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 the purposes of this Section, "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 property.

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 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 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 shall, on conviction thereof, be adjudged guilty of a Class B misdemeanor, and punished by a fine not less than $100, by imprisonment in the county jail for a term not less than 10 days nor more than 6 months, or by both the fine and the term of imprisonment.

(55 ILCS 5/5-1008.10 new)

Sec. 5-1008.10. Amusement mass gathering license required.

Except as provided in Section 5-1008.11, any person, association, corporation, or co-partnership of persons that is an owner of an amusement and intends to hold a mass gathering shall apply for and obtain a license from the county where the amusement, as defined under Section 5-1008.6, is to be held prior to holding any mass gathering. A "mass gathering" means an amusement that is:

(1) held outside the limits of a municipality;

(2) that attracts or is expected to attract:

(i) more than 1,000 persons; or

(ii) more than 500 persons, if 51% or more of those persons may reasonably be expected to be younger than 21 years of age and it is planned or may reasonably be expected that alcoholic beverages will be sold, served, or consumed at or around the gathering; and

(3) at which the persons will remain:

(i) for more than 5 continuous hours; or

(ii) for any amount of time during the period beginning at 10 p.m. and ending at 4 a.m.

(55 ILCS 5/5-1008.11 new)

Sec. 5-1008.11. Amusement license required; exception. No person shall operate, maintain, conduct, advertise, or sell or furnish tickets for a mass gathering in any county in this State unless he first obtains a license from that county to operate, maintain, or conduct the mass gathering in accordance with Section 5-1008.10. This provision shall not apply to home rule counties or counties having populations exceeding 35,000.

(55 ILCS 5/5-1008.12 new)

Sec. 5-1008.12. Application for license; fee; contents of application.

Application for a license to operate, maintain or conduct a mass gathering shall be made in writing to the county clerk at least 60 days prior to the time indicated for the commencement of the planned mass gathering and shall be accompanied by a nonrefundable application fee established by the governing body of the county but not more than $500. The application, at the discretion of the governing body of the county, shall contain the following information:

(1) the name, age, residence, and mailing address of the person making the application. If the application is made by a partnership, the names and addresses of the partners must appear. Where the applicant is a corporation, the application must be signed by the president, vice president, and secretary of the corporation and must contain their addresses, and a certified copy of the articles of incorporation shall be submitted with the application;

(2) proof of financial worth of the individuals or corporation. The proof of indemnity against injury or loss to persons or property and the amount and form of the indemnity shall be prescribed by the governing body of the county;

(3) a written statement of the kind, character, or type of mass gathering that the applicant proposes to operate, maintain, or conduct;

(4) the address or legal description of the place where the proposed mass gathering is to be operated, maintained, or conducted. Additionally, the applicant must submit proof of ownership of the place where the mass gathering is to be operated, maintained, or conducted, or a statement signed by the owner of the premises indicating his consent that the site be used for the proposed mass gathering;

(5) the dates and hours during which the mass gathering is to be operated, maintained, or conducted;

(6) an estimate of the number of customers, spectators, participants, and other persons expected to attend the amusement or gathering for each day it is operated, maintained, or conducted;

(7) the name and address of anyone contributing, investing, or having a financial interest greater than $500 in producing the mass gathering;

(8) 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, and, if it is proposed or expected that spectators or participants will remain at night or overnight, the arrangements for illuminating the premises and for camping or similar facilities. The applicant's plans shall include what provisions shall be made for numbers of spectators in excess of the estimate, and what provisions shall be made for cleanup of the premises and removal of rubbish after the festival has concluded; and

(9) a plot plan showing arrangement of the facilities including those for parking, egress, and ingress.

(55 ILCS 5/5-1008.13 new)

Sec. 5-1008.13. Public hearing on contents of application. Upon receipt of a complete application and the application fee, the county clerk shall set the application for public hearing at a regular meeting of the governing body of the county, not less than 15 days nor more than 45 days thereafter, and shall give not less than 10 days' written notice thereof to the applicant. The clerk shall promptly give notice of the hearing and copies of the application to the department of public safety, sheriff, the division of health, and the fire marshal, who shall each investigate the application and report in writing to the governing body of the county not later than the hearing, with appropriate recommendations related to their official functions as to granting a license and the conditions for granting a license. In the event that the county does not have one or more of the listed governmental departments, then the governing body of the county shall designate suitable entities, private or public, or county divisions or employees to investigate the application in accordance with this Section.

(55 ILCS 5/5-1008.14 new)

Sec. 5-1008.14. Issue of license. Based upon the testimony of the witnesses and evidence presented at the hearing, including the report of the officials specified in Section 5-1008.13, the governing body of the county shall grant the license, deny the license, or set conditions which must be met, or security given that they will be met, before a license may be granted. If conditions are imposed by the governing body, the applicant shall furnish or cause to be furnished to the county clerk proof that all conditions have been met before the license may be issued by the county clerk.

(55 ILCS 5/5-1008.15 new)

Sec. 5-1008.15. Grounds for denial of license.

After holding the required public hearing, in addition to the requirements and conditions set forth in sections 5-1008.10 through 5-1008.14, the governing body of the county may deny issuance of a license if it finds any of the following:

(1) that the proposed mass gathering will be conducted in a manner or on a location not meeting the health, zoning, fire, or building and safety standards established by applicable city or county ordinances or State laws;

(2) that the applicant has knowingly made a false, misleading, or fraudulent statement of material fact in the application for license, or in any other document required pursuant to Sections 5-1008.10 through 5-1008.14;

(3) that the applicant, his employee, agent, or any person connected or associated with the applicant as partner, director, officer, stockholder owning more than 10% interest in the corporation, associate, or manager has previously conducted the type of mass gathering being applied for, and that the previous mass gathering resulted in the creation of a public or private nuisance, including a nuisance that endangered public health and safety; or

(4) that the applicant, his employee, agent, or any person connected or associated with the applicant as partner, director, officer, stockholder owning more than 10% interest in the corporation, associate, or manager has been convicted in a court of competent jurisdiction, by final judgment, of a felony.

(55 ILCS 5/5-1008.16 new)

Sec. 5-1008.16. Penalty for violation. Any person who violates the provisions of Sections 5-1008.10 through 5-1008.15 is guilty of a Class B misdemeanor. Any violation of Sections 5-1008.10 through 5-1008.15 shall be grounds for an injunction against the mass gathering, as applied for by either the State of Illinois or the county.

(55 ILCS 5/5-1008.17 new)

Sec. 5-1008.17. Reasonable conditions authorized; notice of conditions. At the hearing required by Section 5-1008.13, the governing body of the county or municipality may establish reasonable conditions that are necessary to protect the health, safety, or property of local residents and persons attending the mass gathering that must be met prior to the issuance of any license under Sections 5-1008.10 through 5-1008.15. The governing body may take a matter under submission before determining which conditions shall be imposed. When the governing body takes a matter under submission, written notice of any conditions imposed as prerequisite to the issuance of a license shall be mailed to the applicant within 15 days after the original hearing.