(A) The ultimate incidence of and liability for payment of the tax imposed by this article shall be borne by the consumer.
(B) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every liquor establishment to collect said tax from the consumer and remit to the village said tax under the rules and regulations prescribed by the local Liquor Control Commissioner and as otherwise provided in this article.
(Ord. 2019-04-11, passed 4-1-2019)