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

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(1) Amusement push tax payments accompanied by tax returns prescribed by the City shall be remitted to the City on or before the 201h day of the month following the month in which the payment for the amusement push tax is made. (2) Every terminal operator of a video gaming terminal who is required to collect the amusement push tax by this Chapter shall be considered a tax collector for the City. All amusement 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 amusement push tax shall not excuse or release the individual person pla jnng the video gaming terminal from the obligation to pay the tax The ultimate incidence of the amusement 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 ther 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 amusement 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 amusement 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 8. 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; (b). Violation of any law occurring on the establishment's premises committed by the establishment or terminal operator or an employee of the establishment or terminal operator; (c). Violation of any law or State regulation regarding video gaming or video gaming terminals; (d). Violation of any law occurring on the establishment's premises which the establishment or terminal operator did not take adequate means to prevent, or did not respond in an appropriate manner after it became aware of such violation; (e). Failure to pay or falsely reporting any tax, fee, or bill due to the City of Decatur; or (f). Failure to provide current information regarding the ownership or location of the business. The rules of evidence shall not apply at the hearing and hearsay will be permitted. At the hearing, the City Manager, or his designee, shall determine by a preponderance of the evidence whether a lawful reason exists to revoke the license. The City Manager, or his designee, after determining that a lawful reason exists to revoke the license, shall also determine whether that lawful reason merits the sanction of a revocation of the license. 10 9. INSPECTIONS. The holder of a video gaming license is hereby required to make available for inspection by police officers of the City any part of the premises. The terminal operator of any video gaming terminal(s) located in the City shall be subject to audit, inspection, and record keeping provisions of the City Code of Decatur. It shall be unlawful for any terminal operator,licensed establishment or individual playing a video gaming terminal,to prevent,hinder, or interfere with the City,its officers employees or agents from discharge their respective duties