(a) Commencing on March 1, 2017, in addition to any and all other taxes, a tax is hereby imposed upon the privilege of purchasing at retail prepared food at any prepared food facility as herein defined within the Village at the rate of one percent (1.00%) of the purchase price of such prepared food.
(b) The ultimate incidence of and liability for payment of the tax imposed by this article shall be borne by the purchaser of prepared food at a prepared food facility as herein defined. (Ord. 0-17-2, 1-3-2017)