03/18/2024COMMITTEE OF THE WHOLE – Meeting Minutes
March 18, 2024
The Village Board met as a Committee of the Whole in the Council Chambers of the
Village Hall at 7:03 p.m. on Monday, March 18, 2024. In attendance were:
Village Board Staff
Dan Shapiro, Mayor Kent Street, Village Manager
Bob Benton, Trustee Andrew Lichterman, Deputy Village Manager/
Larry Berg, Trustee Director of Community Development
Elaine Jacoby, Trustee John Sliozis, Chief of Police
Mary Oppenheim, Trustee Brian Budny, Deputy Police Chief
Chris Fry, Deputy Police Chief
Absent: Ben Schuster, Village Attorney
Rebekah Metts-Childers, Trustee Eric Burk, Finance Director
Robert Phillips, Director of PW and Eng.
Justin Keenan, Assistant Village Manager
Tyler Dickinson, Asst. Dir. of PW and Eng.
David Fitzgerald-Sullivan, Comm. Coordinator
Daniel Van Dusen, Deputy Village Clerk
Jessica Sciarretta, Administrative Intern
Public Comment
There were no public comments on non-agenda items.
Business
1. Discussion of Amusement Tax
Ms. Sciarretta reported amusement taxes are locally administered municipal taxes that
can be levied on attendees for their involvement in or presence during certain forms of
entertainment. Staff recently conducted surveys and compiled research on neighboring
communities and observed amusement tax rates ranged from 3% to 9%.
Mayor Shapiro stated the reason to consider an amusement tax at this time is due to
the consideration of the TIF District #4 that contains the newly created C-4 Limited
Retail and Entertainment District. Mr. Schuster noted an amusement tax is typically
imposed Village-wide, not to a specific Zoning District. Mayor Shapiro reported the
Village needs to be careful when considering an amusement tax because of the existing
uses. Trustee Benton expressed concern about imposing both a food and beverage tax
and an amusement tax on certain businesses. He questioned whether uses such as
Rootz Dance Studio and Kids Empire would be subject to an amusement tax. Mayor
Shapiro believes a golf simulator or indoor go-carts seem to be more applicable than
businesses such as Kids Empire or Rootz Dance Studio. Mayor Shapiro questioned
whether implementing an amusement tax would deter future development. Mayor
Committee of the Whole
October 2, 2023
Page 2 of 4
Shapiro would rather have an amusement tax for businesses not currently in the Village.
Mr. Street noted part of the impetus for the tax is to determine the impact entertainment
uses will have on Village services. Trustee Oppenheim believes the Village could
shelter businesses we do not want to affect, but spell out the rules for businesses
coming into the Village. She questioned if the Village could amend the uses in the
future. Mr. Schuster reported the Village could amend the tax in the future. Trustee
Berg noted ticketed activities seem to be where the Village should impose the
amusement tax. The Board agreed that not-for-profit or government entities, even with
ticketed activities, would be exempt. Mr. Schuster reported the tax is triggered by an
entertainment event rather than a ticketed event. He noted an entertainment event
would need to be defined.
Mr. Street asked if the Board is interested in pursuing an amusement tax. Mayor
Shapiro questioned whether it would discourage businesses from coming into the
Village. Trustee Oppenheim believes those type of businesses would be used to an
amusement tax being applied in other municipalities. The Trustees directed staff to
continue pursuing an amusement tax with the intent to define entertainment uses to
those businesses that could potentially locate in the Village in the future but that are not
currently in operation.
2. Adjournment
Trustee Oppenheim moved to adjourn the Committee of the Whole. Trustee Benton
seconded the motion. The motion passed unanimously by a voice vote. The meeting
was adjourned at 7:26 p.m.