For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section.
GROSS RECEIPTS. The consideration received, valued in U.S. currency, whether received in money or otherwise, including cash, checks, 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 chapter, and do not include amounts paid as gratuities for the employees of the place for eating. With respect to catering services operated within the village, gross receipts shall not include consideration received in money or otherwise for the food which is prepared within the corporate limits of the village but is intended for delivery to and consumption at a location outside of the corporate limits of the village. With respect to catering services located outside
the corporate limits of the village but which is intended for consumption at a location within the village. Gross receipts shall not include consideration received in money or otherwise for the sale of prepared food directly to consumers from automated vending machines or for prepared food which is provided to students of cooking classes where no charge is made for the prepared food other than the cost of enrollment in the class.
OWNER. Any person or entity of any kind that has any ownership in, or is conducting the business or operation of, a place for eating, including without any limitation (a) any person, (b) any firm, partnership, association, company, joint venture, corporation, club, organization, or other entity of any kind, and (c) any receiver, executor, trustee, conservator, or other representative appointed by law or by order of any court. The term OWNER includes one or multiple owners of a single place for eating.
PERSON. 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 their representative appointed by order of any court.
PLACE FOR EATING. All premises located within the corporate limits of the village where prepared food is sold at retail for immediate consumption, with seating or counters provided to customers 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 users in a common premise or business establishment. The term PLACE FOR EATING includes, but is 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, private country club or club, or any other establishment which sells at retail prepared food for immediate consumption.
PREPARED FOOD OR BEVERAGE. Any substance, whether 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.
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’§§ 1 et seq.) or the Illinois Service Occupation Tax (ILCS Ch. 35, Act 115 §§ 1 et seq.)
(Ord. No. 2020-04-3470)