By James Pluta

If the operators of Brookfield Zoo decided last month to withhold payment
of its share of a disputed new village 25-cent per-admission amusement tax
for the first five week it was on the books, the village might only be
left with a mere $22 in the bank as revenue from the tax.

That amount represents the 88 patrons who paid a cover at Brixie’s Saloon,
9526 W. Ogden Ave., between Dec. 23, 2010 and Jan. 31, 2011, apparently
the only entertainment establishment in town to charge a cover since the
new controversial fee was enacted into law last year.

However, since Gov. Pat Quinn signed into law last month new legislation
specifically barring any municipality from passing a tax on zoo
admissions, the Chicago Zoological Society chose to pay the tax for its
78,319 visitors for the same time period — albeit “under protest” —
according to a letter sent in with the $19,579.75 check for a tax its
officials believe is unconstitutional.

Brixie’s owner Chris DiBraccio only described the tax as a minor hassle
the night the ordinance had been created at a Village Board meeting 10
days before it took effect two days before Christmas, but by that time it
had been months before zoo officials decried the proposed tax as unlawful
and an unnecessary burden on the zoo’s budget.

However, the village believes the tax is legal given the fact the zoo uses
so many village services without so much as paying a dime for them. The
zoo also depends on Riverside, in which zoo property also is located.

The Brookfield Police Department processes all arrestees and subsequent
court dispositions and responds to many calls to its internal security
force in its part of the zoo, the Fire Department handles all 911
emergency calls in its portion of the zoo and Public Works performs other
unfunded tasks.

The letter that came with the revenue check, from society senior vice
president of finance and administration Kenneth Kaduk, specifically refers
to the payment as “purportedly due” and submitted “without waiver of any
right to challenge the legality of the tax or seek recovery of the payment
at some later time.”

Zoo officials have continued to meet with the village over ongoing talks
to agree upon a municipal services agreement being sought by the village.

However, once the idea of the tax was first floated by the village to plug
a hole in its budget during last summer’s talks over the contracted
delivery of Lake Michigan water to the zoo, its Chief Executive Officer
and President, Stuart Strahl, sought help from state lawmakers and,
obviously, quickly received it.

To demonstrate the financial impact of the tax on the zoo, budget cutbacks
and layoffs of more than $1 million were strategically announced hours
before the village amusement tax was approved Dec. 13.