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wager amounts, selection of types of games on the video gaming terminal, or entry of any <br /> information or printing of winning receipts. ... <br /> ... 8. AMUSEMENT PUSH TAX <br /> (a). Effective October 1, 2021, and except as otherwise provided by this Chapter, an <br /> amusement push tax is imposed upon any person who participates in the playing of video gaming <br /> terminals that takes place in the City of Decatur. The rate of that tax shall be equal to one cent <br /> ($.01)per play on a video gaming terminal. <br /> (b). The tax imposed by this Chapter is in addition to all of the other taxes imposed by the <br /> State of Illinois or any municipal corporations or subdivisions thereof. <br /> (c). Every terminal operator of any video gaming terminal located in the City shall apply <br /> for registration as a tax collector with the City no later than thirty(30)days after commencing use <br /> of the terminal, or thirty (30) days after the effective date of this Section imposing the push tax, <br /> whichever comes later. The application shall be submitted to the City on forms provided by the <br /> City and shall contain such information as reasonable required by the City to impose, collect, and <br /> audit all amounts related to this tax. <br /> (d). It shall be the joint and several duty of any terminal operator and licensed <br /> establishment to secure, from each person participating in the play of a video gaming terminal,the <br /> push tax imposed by this Chapter. For purposes of this Chapter, it shall be presumed that the <br /> amount of push tax imposed on each person has been collected from the person by the terminal <br /> operator or licensed establishment, unless the taxpayer or tax collector provides otherwise with <br /> books,records, or other documentary evidence. <br />