The owner(s) of each liquor establishment within the village shall file with the Finance Department, sworn tax returns showing tax receipts received during each calendar month reporting period on forms prescribed by the local Liquor Control Commissioner. The returns and related payment of taxes collected shall be due on or before the last calendar day of the month following the month for which the sales of alcoholic liquor occurred.At the time of filing such returns, the owner shall pay to the village all taxes due for the period to which the tax return applies, less a commission of 1 of the amount of the tax, which is allowed to reimburse the owner 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. Payment of the tax imposed shall be made to the Finance Department.
(Ord. 2019-04-11, passed 4-1-2019)