Each licensee engaged in the sale of alcoholic liquor in original packages or containers pursuant to a license granted by the village shall have the duty, incidental to the privilege granted by the license, to collect the liquor tax from each purchaser and to pay it over to the village, less a collection fee of 1% of the tax paid, along with an accounting therefor, on return forms provided by the village. The return and tax payment shall be filed with the Comptroller on the same filing dates as are established for filing with the Illinois Department of Revenue of the Retailer’s Occupational Tax Return Form RR-1-A.
(Ord. 06-03, passed 1-11-06) Penalty, see § 35.999