HomeMy WebLinkAboutResolutions - 22-2 - 01/17/2022 - Push Tax AbatementResolution 22-2
A Resolution Adopting Regulations Relating to the
Collection of the Amusement Push Tax Imposed
Upon the Playing of a Video Gaming Terminal within the City of McHenry
WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as
contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the passage of this
Resolution constitutes an exercise of the City’s home rule powers and functions as granted in the Constitution
of the State of Illinois;
WHEREAS, the City on October 31, 2021, by Ordinance No. 21-56, imposed a one cent ($0.01) tax
upon the amusement of playing a video gaming terminal within the City (“Push Tax”);
WHEREAS, the City does not wish to cause any undue operational hardship on its businesses and the
deadline imposed by the state legislature provided Video Gaming Terminal Operators limited time to begin
collecting and remitting the Push Tax; and
WHEREAS, the City desires to adopt regulations relating to the collection of the Push Tax, with the
Push Tax remaining in effect as imposed, effective October 31, 2021.
Now Therefore, be it Resolved by the City Council of the City of McHenry, Illinois, as follows:
Section 1: The City is authorized by Title 4, Business and License Regulations, Chapter 6, Video
Gaming Terminals, Section 4-6-7, Push Tax Imposed, to adopt, promulgate, and enforce any additional rules
and regulations pertaining to the interpretation, collection, administration, and enforcement of the Push Tax.
Section 2: The City hereby adopts said regulations relating to the Push Tax and authorizes the
abatement of collection and remittance of the Push Tax through the end of 2021. The Push Tax will remain in
effect as imposed, effective October 31, 2021, however, Video Gaming Terminal Operators are not responsible
for collecting the Push Tax until January 1, 2022, with remittance for the month of January 2022 being due
February 20, 2022, and with each successive month’s Push Tax remittance being due on the 20th of the
following month. Further, the City hereby adopts said regulations relating to the Push Tax and authorizes the
Mayor to abate collection and remittance of the Push Tax from time to time, in writing. The City Council will
be given a monthly update of the status of the abatement.
Section 3: This Resolution be in full force and effect forthwith upon its adoption.
Adopted this 17th day of January, 2022.
Ayes: Santi, Glab, McClatchey, Harding, Strach, Devine
Voting Aye:
Voting Nay:
Absent: Miller
Abstain:
APPROVED:
(SEAL)
Mayor Wayne Jett
ATTEST:
Deputy City Clerk Monte Johnson