2021-46 Ordinance Amending City Code Chapter 54.1-Video Gaming License, Sections 1, 8, 9, 10, 11

Home Browse Search

(1) Push tax payments accompanied by tax returns prescribed by the City shall be remitted to the City on or before the 20th day of the month following the month in which the payment for the push tax is made. (2) Every terminal operator of a video gaming terminal who is required to collect the push tax by this Chapter shall be considered a tax collector for the City. All push tax amounts collected shall be held by the terminal operator as trustee for, and on behalf of, the City. The failure of the terminal operator to collect the push tax shall not excuse or release the individual person playing the video gaming terminal from the obligation to pay the tax. The ultimate incidence of the push tax shall remain on the individual person playing the video gaming terminal, and shall never be shifted to the terminal operator. (3) Notwithstanding any other provision of this Chapter, in order to permit sound fiscal planning and budgeting by the City, no person shall be entitled to a refund of, or credit for, the push tax imposed by this Chapter unless the person files a claim for the refund or credit within one(1)year after the date on which the push tax was paid or remitted to the City. (4) All payments not remitted when due shall incur a penalty assessment on the unpaid balance at the rate of one and one half percent(1.5%)per thirty(30) day period, or portion thereof. (f). Failure to report or false reports of taxes due shall be a violation of this Chapter_ 9. LICENSE REVOCATION. Any Video Gaming License may be revoked,after notice and hearing by the City Manager, or his designee, for any of the following reasons; (a). Failure to pay the Video Gaming License fee;