(A) The owner or owners of each place for eating shall file tax returns showing the gross receipts received during each calendar month period upon forms prescribed by the Village Comptroller. Returns for each calendar month shall be due on or before the first day of the second month after the taxes have been collected (e.g., the return for January shall be due on or before the first day of March; the return for February shall be due on or before the first day of April, etc.). Notwithstanding the foregoing, in the event that the owner of the place for eating is allowed to file Illinois Retailers Occupation Tax and Illinois Service Occupation Tax returns with the Illinois Department of Revenue at intervals which are greater than monthly, said owner shall be allowed to file tax returns relative to the tax imposed by this chapter with the village at said greater intervals. At the time of the filing of said tax returns, the owner shall pay to the Village Comptroller all taxes due for the period to which the tax return applies.
(B) If, for any reason, any tax due pursuant to this chapter is not paid when due, penalties and interest thereon shall be imposed in accordance with the provisions of chapter.
(C) Owners filing tax returns pursuant to this division shall, at the time of filing such return, pay to the village the amount of the tax imposed by this chapter, less a commission of 1% of the amount of the tax, which is allowed to reimburse the owners for the expenses incurred in keeping records, billing, preparing and filing returns, remitting the tax and supplying data to the village upon request. No commission may be claimed by an owner for taxes not timely remitted to the village.
(Ord. 06-73, passed 6-21-06)