Act
Coin-Operated Amusement Device and Redemption Machine Tax Act
- 35 ILCS 510/1
- 35 ILCS 510/2
- 35 ILCS 510/2a— Sunset of exemptions, credits, and deductions
- 35 ILCS 510/3— Transfer of decals; affixing decals
- 35 ILCS 510/4— The Department of Revenue hereby is authorized to make, promulgate and enforce reasonable rules and regulations relating to the administration and enforcement of this Act
- 35 ILCS 510/4a
- 35 ILCS 510/4b— The Department of Revenue is hereby authorized to implement a program whereby the privilege tax decals required by and the taxes imposed by this Act may be distributed and collected on behalf of the Department by State or national banks and by State or federal savings and loan associations
- 35 ILCS 510/5— On every device found to have been displayed without the tax imposed by this Act having been paid, the tax otherwise payable shall be increased by 30% as a penalty
- 35 ILCS 510/6— The Department of Revenue is hereby empowered and authorized in the name of the People of the State of Illinois in a suit or suits in any court of competent jurisdiction to enforce the collection of any unpaid tax, fines or penalties provided for in this Act
- 35 ILCS 510/7
- 35 ILCS 510/8— Any person operating or displaying any device described in this Act in such manner that it could be played by the public without the tax imposed by this Act having first been paid shall be guilty of a Class C misdemeanor
- 35 ILCS 510/9— (Repealed)
- 35 ILCS 510/10
- 35 ILCS 510/11— This Act shall not apply to coin-in-the-slot-operated devices maintained by any public utility for furnishing service of any public utility, nor to any device which is designed and used strictly as a vendor of merchandise or service and which is not an amusement device
- 35 ILCS 510/12
- 35 ILCS 510/13— Any duly authorized employee of the Department may, without a search warrant, seize any coin-in-the-slot-operated amusement device which is being displayed in his presence in a manner that violates any provision of this Act
- 35 ILCS 510/14
- 35 ILCS 510/15
- 35 ILCS 510/16— This Act may be cited as the Coin-Operated Amusement Device and Redemption Machine Tax Act