A. Definitions: For the purposes of this section, unless the context otherwise requires, the following words or terms shall have the meanings respectively applied to them:
ALCOHOLIC LIQUOR: Any alcohol, spirits, wine or beer as defined, set forth and regulated in chapter 3 of this title which is sold at retail either for consumption on the premises where sold or is sold in its original package for consumption off the premises.
PREPARED FOOD: Means and includes any solid, liquid (including both alcoholic and nonalcoholic liquid), powder or other food substance used or intended to be used for human consumption and which has been prepared for immediate consumption on the premises.
PREPARED FOOD FACILITY: An establishment subject to the licensing requirements of this title as a food service establishment which sells prepared food at retail for immediate consumption on the premises whether or not such facility is conducted along with any other use(s) in a common premises or business establishment.
A "prepared food facility" does not include food stores (except facilities therein which sell prepared food and alcoholic liquor), churches, public or private schools, boarding houses, daycare centers, nursing homes, retirement centers or similar residential care facilities or programs for the central preparation of meals to be delivered and consumed at private residences of invalids or the elderly, coin operated automatic food item dispensing machines, hospitals (except facilities therein subject to the state of Illinois retailers' occupation tax pertaining to food sales) and facilities of not for profit associations or corporations.
PURCHASES AT RETAIL: To obtain 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.
RETAIL LIQUOR FACILITY: Any establishment licensed under the provisions of chapter 3 of this title.
RETAILER: Any person who sells or offers for sale prepared food and/or alcoholic liquor for use or consumption and not for resale.
B. Tax Imposed: Commencing on August 1, 1988, a tax, in addition to any and all other taxes, is imposed upon the purchase of prepared foods and alcoholic liquor at retail at any prepared food facility or alcoholic liquor facility within the village at the rate of one percent (1%) of the purchase price of such prepared food and alcoholic liquor, the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof.
C. Collection Of Tax: The owner and operator of each prepared food facility and each alcoholic liquor facility within the village shall jointly and severally have the duty to collect and account for said tax from each purchase at the time that the consideration for such purchase is paid.
D. Books And Records: The owner and operator of each prepared food facility and each alcoholic liquor facility within the village shall jointly and severally have the duty to maintain complete and accurate books, records and accounts showing the gross receipts for sales of prepared food and alcoholic liquor and the taxes collected each day, which shall be made available to the village for examination and for audit by the village upon reasonable notice and during customary business hours.
E. Tax Return: The owner and the operator of each prepared food facility and each alcoholic liquor facility within the village shall jointly and severally have the duty to cause to be filed a sworn return with the director of finance for each such facility and for each such licensed premises located in the village. Said return shall be prepared and submitted on forms prescribed by the village. Said return shall be filed with the village by the filing date and at the same time intervals or frequencies as the retailers' occupation tax return, form RR-I-A, is due to be filed with the Illinois department of revenue. Said return shall also be accompanied by payment to the village of all taxes imposed by this section which are due and owing for the period covered by said return. Said return shall also be accompanied with a copy of the return filed with the Illinois department of revenue for sales within the village covering the same reporting period.
F. Payment Of Excess Taxes Collected: If any person collects an amount upon a sale not subject to the tax imposed hereby but which amount is purported to be the collection of said tax, or if a person collects an amount upon a sale greater than the amount of the tax so imposed herein and does not, for any reason, return the same to the purchaser who paid the same before filing the return for the period in which such occurred, said person shall account for and pay over those amounts to the village along with the tax properly collected.
G. Late Payment Penalty: If any tax imposed by this section is not paid when due, a late payment penalty equal to ten percent (10%) plus interest in the amount of one and twenty five one-hundredths percent (1.25%) of the unpaid tax shall be added for each month, or any portion thereof, that such tax remains unpaid and the total of such late payment penalty shall be paid along with the tax imposed hereby.
H. Confidentiality Of Information: All information received by the village from returns filed under this section or from any investigations conducted under this section shall be confidential except for official village purposes.
I. Enforcement: Payment and collection of said tax and any late payment penalty may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said tax and any late payment penalty shall be cause for suspension or revocation of any village license issued for such prepared food facility or alcoholic liquor facility applicable to the premises thereof, all in addition to any other penalty in this section.
J. Penalty: Any person operating a prepared food facility or an alcoholic liquor facility within the village failing or omitting to pay said tax when due, or failing or omitting to collect or to account for or to pay over said tax and any late payment penalty, or failing to maintain or allow examination of the required records shall, in addition to any other payment or penalty provided herein or elsewhere by law or ordinance, upon conviction, be fined not less than two hundred dollars ($200.00) nor more than one thousand dollars ($1,000.00) for each such offense, and each day a violation continues shall be considered a separate violation.
K. Effective Date: These provisions shall be in full force and effect as of August 1, 1988.
(Ord. 1960, 4-12-1988; amd. Ord. 1973, 7-26-1988; Ord. 2065, 9-26-1989)
Cross-reference:
See subsection 3-2-1A of this chapter
See subsection 3-1-2A of this chapter