(A) Monthly reporting. The owner or owners of each place of eating within the city shall file monthly tax returns showing the total sales and the tax receipts received with respect to revenues received and places of eating tax received during each month. The returns shall be due on or before the last day of the month for the preceding calendar month.
(B) Transmittal of tax. The tax shall be due on the day the monthly return is due as provided herein. At the time of filing such return, the owner shall pay to the city all places of eating taxes, interest and penalties, if any, due for the period to which the return applies.
(C) Failure to pay tax. If for any reason any places of eating tax is not paid when due, a penalty and interest, as set by division (D) of this section, on the amount of such tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay any such tax as herein provided, the corporation counsel upon the request of the Mayor shall bring or cause to be brought an action to enforce the payment of such tax on behalf of the city in any court of competent jurisdiction.
(D) Schedule of certain rates. The following rates are hereby set for purposes of this subchapter; provided that, the city may from time to time increase or decrease any rate hereunder in order to equal those rates that may be set forth from time to time by Levy and Collection of Taxes statute for municipalities, ILCS Ch. 65, Act 5, §§ 8-3-14 et seq.:
(1) Penalty, 5% added to the amount of tax unpaid and uncollected.
(2) Interest, 1% added per month to the amount of tax unpaid and uncollected.
(E) Complete accurate records, books and accounts in detail of all such receipts shall be kept at the place of eating or at such other place within the city limits as may be designated in writing by the person liable for the collection of the Municipal Place of Eating Tax. The city shall have access to the place of eating and to all records, books and accounts at all reasonable times for an audit. Every owner, manager or operator referred to herein, which is required to collect the tax imposed by this subchapter, shall be considered a tax collector for the city. All Municipal Places of Eating Taxes collected shall be held by such tax collector as trustee for and on behalf of the city. Failure of the tax collector to collect the tax herein imposed shall not excuse or release the patron and/or the owner, manager or operator from obligation to pay the Municipal Place of Eating Tax.
(F) Refunds; credits. Notwithstanding any other provision of this subchapter, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, the tax imposed by this subchapter based on an error in the calculation of the tax unless the person files a claim for refund or credit within six months after the date on which the tax was paid or remitted to the city.
(Ord. O-08-08, passed 3-24-08; Ord. O-16-25, passed 12-12-16)