A. When any of the following words or terms are used in this chapter, whether or not capitalized, and whether used in a conjunctive or connective form, they shall have the meaning ascribed to them in this section:
1. "Beverages" shall mean both alcoholic and non-alcoholic beverages.
2. "Department" shall mean the department of finance of the city.
3. "Delivery Company" shall mean a business that enters into an agreement with a place for eating, pursuant to which the business, through its employees, agents or independent contractors, receives food and drink orders, accepts customer payments, delivers food and drinks to customers, and has an obligation under State law to collect sales and/or use tax on such orders and remit the tax to the Illinois Department of Revenue.
4. "Food" shall mean all tangible personal property, whether solid or liquid, which is used or intended to be used for human consumption.
5. "Place for eating" shall mean any restaurant or other business, by whatever name, that is a place for eating under 65 ILCS 5/11-42-5.
6. "Sale at retail" shall mean sale at retail as that term is defined in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following.
B. All other words or terms used in this chapter that are not defined in the Uniform Revenue Procedures Ordinance, chapter 3-4 of this Code, as amended, shall have the meaning set forth in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following.
(Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 6-25-21, p. 31512, § 1)