For the purposes of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
GROSS RECEIPTS. The consideration received, valued in money, whether received in money or otherwise, including cash, credits, property and services, at a place for eating for prepared food furnished at the place for eating. Gross receipts do not include amounts paid for federal, state and local taxes, including the tax levied by this subchapter and do not include amounts paid as gratuities for the employees of the place for eating.
OWNER. Any person having an ownership interest in or conducting the operation of a place for eating.
PERSON or PERSONS. Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, limited liability company, club, fraternal organization or a receiver, executor, trustee, conservator or other representative appointed by order of any court.
PLACES FOR EATING or PLACE FOR EATING. All premises located within the corporate limits of the city where prepared food is sold at retail for immediate consumption, with or without seating provided for consumption of said prepared food on the premises, whether consumed on premises or not, and whether or not such places for eating use is conducted along with any other use(s) in a common premise or business establishment. Such PLACES FOR EATING or PLACE FOR EATING include, but are not limited to, those establishments commonly called a restaurant, eating place, drive-in restaurant, buffet, bakery, banquet facility, cafeteria, café, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, bar, cocktail lounge, soft drink parlor, ice cream parlor, tea room, delicatessen, hotel, motel, or club, or any other establishment which sells at retail prepared food for immediate consumption.
PREPARED FOOD. Includes any solid, liquid (including both alcoholic and non-alcoholic liquid), powder or item used or intended to be used for human internal consumption, whether simple, compound or mixed, and which has been prepared for immediate consumption, whether on or off the premises.
SOLD AT RETAIL. To sell 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 (ILCS Ch. 35, Act 120, §§ 1 et seq.) or the Illinois Service Occupation Tax (ILCS Ch. 35, Act 115, §§ 1 et seq.)
(Ord. O-08-08, passed 3-24-08)