===== PDF PAGE 58 =====
[Extraction: OCR (rendered-page OCR)]
CITY OF WEST CHICAGO
CITY COUNCIL
AGENDA ITEM SUMMARY
ITEM TITLE:
AGENDA ITEM NUMBER: BC.
Amusement Tax Rebate Agreement Revision
Cascade Drive-In Theater FILE NUMBER:
Resolution #21-R-0096 COMMITTEE AGENDA DATE: N/A
COUNCIL AGENDA DATE: Nov. 1, 2021
STAFF REVIEW: Tom Dabareiner, AICP SIGNATURE A —
APPROVED BY CITY ADMINISTRATOR: Michael SIGNATURE
Guttman
ITEM SUMMARY:
The City Council, on May 3, 2021, approved Resolution 21-R-0031, which authorized the City to execute
an Amusement Tax Rebate Agreement with the owner of 1100 E North Avenue to rebate funds payable
to the City by Cascade Drive-In. The owner information contained in the Agreement, however, has been
revised by the owner. Although Chicago Title Land Company Trust Number 8002380575 by East North
Avenue, LLC, the holder of the beneficial interest of the trust, is still the owner, Apercen Partners, LLC
is no longer the manager. Rather, William Hartwig, who was the manager of the Apercen Partners, LLC,
is now listed as the manager of the East North Avenue, LLC.
No other changes to the Agreement are proposed other than the owner information update.
ACTION PROPOSED:
Discussion and authorization to execute the revised Amusement Tax Rebate Agreement with updated
owner information.
COMMITTEE RECOMMENDATION:
This item did not go to a committee.
Cc: Resolution
Revised Amusement Tax Rebate Agreement

===== PDF PAGE 59 =====
[Extraction: OCR (rendered-page OCR)]
RESOLUTION NO. 21-R-0096
A RESOLUTION AUTHORIZING THE EXECUTION OF
AN AMUSEMENT TAX REBATE AGREEMENT
TO REBATE FUNDS PAYABLE TO THE CITY BY CASCADE DRIVE-IN
PURSUANT TO THE CITY OF WEST CHICAGO AMUSEMENT TAX
WHEREAS, pursuant to the authority granted by the Illinois Municipal Code, 65
ILCS 11-42-5, the City Council of the City of West Chicago (“City”)
imposes a tax upon all persons engaged in the operation of amusements, and upon
persons operating places of amusement within the corporate limits of the City, in an
amount equal to two (2) percent of the gross receipts of the amusement establishment, all
as set forth in the City’s Municipal Code, Article VI; and
WHEREAS, the Cascade Drive-In Theater, located within the corporate limits of
the City, is scheduled to reopen, and its operation fits within the definition of an
operation of amusements subject to payment of the amusement tax to the City; and
WHEREAS, as an incentive to encourage the reopening of the Cascade Drive In
Theater in the City of West Chicago, City Staff has conferred with the Owner/Operator of
the Cascade Drive-In Theater relative to the rebate of the amount Cascade Drive-In
Theater will, upon opening, pay to the City, pursuant to the Amusement Tax Rebate
Agreement, attached hereto and made a part hereof by reference as Exhibit A; and
WHEREAS, the City Council of the City of West Chicago has reviewed the terms
of the Amusement Tax Rebate Agreement and has determined that it is reasonable and in
the best interest for the City to rebate to the owners and operators of the Cascade Drive In
the funds generated by imposition of the amusement tax in accordance with the terms
stated therein.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
West Chicago, DuPage County, Illinois, as follows:
SECTION 1: The recitals set forth above are incorporated herein and made a
part hereof.
SECTION 2: The City Council hereby authorizes the Mayor to execute on behalf
of the City of West Chicago the Amusement Tax Rebate Agreement attached hereto and
incorporated herein as Exhibit “A” and the City Clerk to attest to said signature thereto.
SECTION 3: The City Administrator shall take all steps necessary to ensure that
the Amusement Tax is properly collected and subsequently rebated during the term of the
Amusement Tax Rebate Agreement.
SECTION 4: All ordinances and resolutions, or parts thereof in conflict with the
provisions of this Resolution are, to the extent of such conflict, hereby repealed.

===== PDF PAGE 60 =====
[Extraction: OCR (rendered-page OCR)]
SECTION 5: This Resolution shall be published as provided for by law.
SECTION 6: This Resolution and the Amended Rules and Regulations shall be
in full force and effect from and after their adoption, approval and publication as
provided by law.
APPROVED this 1‘ day of November, 2021.
AYES:
NAYS:
ABSTAIN:
APPROVED as to form:
City Attorney
APPROVED this 1‘ day of November, 2021.
Mayor Ruben Pineda
ATTEST:
Nancy M. Smith, City Clerk
PUBLISHED:

===== PDF PAGE 61 =====
[Extraction: OCR (rendered-page OCR)]
EXHIBIT A
AMUSEMENTTAXREBATEAGREEMENT

===== PDF PAGE 62 =====
[Extraction: OCR (rendered-page OCR)]
AMUSEMENT TAX REBATE AGREEMENT
BETWEEN THE CITY OF WEST CHICAGO AND CHICAGO TITLE
LAND COMPANY, AS TRUSTEE UNDER THE PROVISIONS OF A CERTAIN TRUST
AGREEMENT DATED APRIL 9, 2019 AND KNOWN AS TRUST NUMBER 8002380575
This Amusement Tax Rebate Agreement (the “Rebate Agreement”) is entered into this
___ day of November, 2021, by and between the City of West Chicago, an Illinois municipal
corporation, 475 Main Street, West Chicago, Illinois 60185 (“City”) and Chicago Title Land
Company, as Trustee under the provisions of a certain Trust Agreement dated April 9, 2019 and
known as Trust Number 8002380575 by East North Avenue, LLC, the holder of the beneficial
interest of the trust, by William Hartwig, its manager, 10 S. LaSalle Street, Suite 2750, Chicago,
Illinois 60603 (“Owner/Operator”) (individually a “Party”, collectively, the “Parties”).
RECITALS:
A. Owner/Operator owns property located at 1100 E. North Avenue, within the corporate limits
of the City of West Chicago, at which it intends to reopen and operate an outdoor drive in
movie theater commonly known as the Cascade Drive-In Theater (“Cascade”); and
B. Pursuant to the authority granted by the Illinois Municipal Code, 65 ILCS 11-42-5, the City
Council of the City of West Chicago (“City”) has approved the imposition of a tax upon all
persons engaged in the operation of amusements, and upon persons operating places of
amusement within the corporate limits of the City, in an amount equal to two (2) percent of
the gross receipts of the amusement establishment (“Amusement Tax”), all as set forth in
the City’s Municipal Code, Article VI. Amusement Tax; and
C. Upon the reopening of the Cascade, the Owner/Operator is subject to the requirement of
payment of the Amusement Tax pursuant to the provisions set forth in the City’s Municipal
Code, Article VI; and
D. To facilitate the reopening of the Cascade in the City, the City Council of the City and City
staff have worked closely with the Owner/Operator of the Cascade; and
E. The Owner/Operator acknowledges that the City Council of the City and City staff have
been extraordinary partners in working creatively and expeditiously to assist in the
reopening of the Cascade; and
F. Among the incentives the City Council of the City has considered and suggested to the
Owner/Operator is the rebate of the Amusement Tax amount the Cascade will, upon
opening, pay to the City for the first ten (10) years of its operation, subject to the terms and
conditions set forth hereinbelow.

===== PDF PAGE 63 =====
[Extraction: OCR (rendered-page OCR)]
NOW THEREFORE, for and in consideration of the covenants and agreements set forth
herein, and other good and valuable consideration, the receipt and sufficiency of which is hereby
mutually acknowledged, the Parties agree as follows:
1. The foregoing Recitals are incorporated as if fully set forth herein.
2. Upon opening Cascade, the Owner/Operator shall pay to the City the tax as set forth in
Article VI, Sections 16-62 and 16-64 (as may be subsequently amended).
3. For the first ten (10) calendar years that the Cascade is open, the City shall rebate to the
Owner/Operator sums it has received in monthly Amusement Tax collections, with said rebate to
occur no later than April 1 of each calendar year following payment and after the Owner/Operator
has provided an invoice for the amount matching the prior year’s taxes paid to the City. Upon
written agreement of the Parties hereto, this Agreement may be extended for a period of years not
to exceed ten (10) years.
4. This Agreement may not be assigned by Owner/Operator without the prior written
authorization of the City Council of the City of West Chicago.
5. This Agreement shall not be, and is not intended to, waive the requirement of payment of
the Amusement Tax to the City, or of any term set forth in Article VI. Failure to pay the tax as
required will subject the Owner/Operator to the penalties set forth therein.
6. No change or modification to this Agreement shall be of any force or effect unless such
amendment is dated, reduced to writing, executed by both Parties, and attached to and made a part
of this Agreement.
7. The Parties agree that if any provision of this Agreement is held invalid for any reason
whatsoever, the remaining provisions shall not be affected thereby if such remainder would then
continue to conform to the purposes, terms, and requirements of applicable law.
8. The Parties hereto acknowledge and affirm that the individuals executing this Agreement
on behalf of his respective entity possess the required legal authority to bind said entity and that
all necessary corporate action required to approve and enter into said Agreement has been duly
and properly taken.
9. This Agreement incorporates the full and complete understanding of the Parties to the
exclusion of any terms or provisions not expressly set forth herein.
[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

===== PDF PAGE 64 =====
[Extraction: OCR (rendered-page OCR)]
IN WITNESS WHEREOF, the Parties hereto have set their hands and seals this day of
, 2021
Chicago Title Land Company, City of West Chicago
as Trustee under the provisions of a certain
Trust Agreement dated April 9, 2019 and
known as Trust Number 8002380575,
By: — East North Avenue, LLC, the holder By:
of the beneficial interest Ruben Pineda, Mayor
By: Attest:
William Hartwig, Manager City Clerk