(A) Each licensee engaged in the sale of tobacco products pursuant to a license granted by the Village of Bellwood shall have the duty, incidental to the privilege granted by the license, to collect the tax from each purchaser and to pay it over to the village, along with an accounting therefor, on return forms provided by the village. The return and tax payment shall be filed with the Village Comptroller on the same filing dates as established for filing with the Illinois Department of Revenue of the Retailer’s Occupational Tax Return Form RR-1-A.
(B) Each licensee shall have a duty to maintain complete and accurate books, records and accounts showing the gross receipts for the sale of tobacco products and the taxes collected from the purchaser thereof, which shall be available in the Village Comptroller’s office for examination and for audit by the village upon reasonable notice during customary business hours.
(Ord. 05-55, passed 11-23-05) Penalty, see § 35.999