Every person required to collect the tax levied by this subchapter shall secure the tax from the consumer at the time he collects payment for the service of prepared food. Upon the invoice receipt or other statement or memorandum of the payment given to the consumer at the time of payment, the amount due under the tax provided in this subchapter shall be stated separately on these documents or combined with the amount of the Illinois Retailer's Occupation Tax Act.
(Ord. 8348, passed 3-30-04; Am. Ord. 8492, passed 8-1-06)  Penalty, see § 116.999