When any of the following words or terms are used in this chapter, they shall have the meaning ascribed to them in this section:
A. "City" means the City of Chicago, Illinois.
B. "City department" means the department of finance of the city.
C. [Reserved]
D. "Fountain soft drink" means any soft drink that is prepared by a retail seller by mixing soft drink syrup or concentrate with water, by hand or through a soft drink dispensing machine, at or near the point and time of sale to retail purchasers.
E. "Soft drink" has the meaning set forth in Section 2-10 of the Illinois Retailers' Occupation Tax Act, as may be amended from time to time, except that this term shall not be limited to drinks contained in a closed or sealed bottle, can, carton or container.
F. "Illinois Retailers' Occupation Tax Act" means the Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1, et seq.
G. "Retail seller" or "retailer" means any person that engages in the business of selling fountain soft drinks in the city.
H. "Sale at retail" means any transfer of ownership or title for valuable consideration to a purchaser for the purpose of use or consumption, and not for the purpose of resale.
I. "Soft drink dispensing machine" means a device which mixes soft drink syrup or concentrate with water and dispenses the resulting mixture into an open container as a ready to drink soft drink.
J. "Soft drink supplier" or "supplier" means any person that sells soft drink syrup or concentrate to retail sellers for the purpose of resale as fountain soft drinks.
(Added Coun. J. 12-15-93, p. 43839; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)