For purposes of this section 3-4-10, the following definitions shall apply:
BEVERAGES: All alcoholic and nonalcoholic beverages.
OWNER: Any person having an ownership interest in or conducting the operation of a retail food facility.
PERSON: Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of court, or other legally recognized entity.
PREPARED FOOD: Any and all commodities, whether solid, semisolid, or liquid (including both alcoholic and nonalcoholic liquid) used or intended to be used for human consumption, enjoyment or nourishment of the human body, whether simple compound or mixed and which has been prepared for immediate consumption.
PURCHASE/SALE AT RETAIL: To obtain food, beverages and alcoholic liquor for use or consumption in exchange for a consideration, whether in the form of money, credits, barter or any other nature, and not for resale, with said transaction being subject to either the Illinois retailers' occupation tax 1 or the Illinois service occupation tax 2 .
RETAIL FOOD FACILITY: Includes any place at which food items or beverages are served and/or prepared for immediate consumption by a business which provides for on premises consumption of said food or beverages, including, but not limited to, those establishments commonly called an inn, restaurant, eating place, drive-in restaurant, bakery, buffet, cafeteria, cafe, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, tavern, bar, cocktail lounge, soft drink parlor, ice cream parlor, tearoom, delicatessen, banquet facility, movie theater, hotel, motel or club. Where a facility is only partially intended to permit on site consumption of food (such as a grocery store with a prepared food service area), only that portion of the facility selling prepared food shall be considered a retail food facility.
Includes all food and beverage sales by vendors at community wide festivals and events.
RETAIL LIQUOR FACILITY: Any establishment licensed under chapter 3 of this title with respect to the sale of liquor where the liquor sold is intended to be consumed on the premises.
RETAILER: A person who sells, or offers for sale, food, beverages and alcoholic liquor for use or consumption and not for resale. (Ord. 0-09-16, 3-21-2016)
Notes
| 1 | 1. 35 ILCS 120/1 et seq. |
| 2 | 2. 35 ILCS 115/1 et seq. |