(a) Tax returns. The owner or owners of each place for eating shall file tax returns showing the gross receipts received during each calendar month period upon forms prescribed by the finance director or may be filed electronically, through such website and/or application as may be approved and implemented by the finance director. Returns for each calendar month shall be due on or before the twentieth day of the following calendar month, (e.g., the return for January shall be due on or before the twentieth day of February; the return for February shall be due on or before the twentieth day of March; etc.). Notwithstanding the foregoing, in the event that the owner of the place for eating is allowed to file Illinois Retailers’ Occupation Tax and Illinois Service Occupation Tax returns with the Illinois Department of Revenue at intervals which are greater than monthly, said owner shall be allowed to file tax returns relative to the tax imposed by this chapter with the village at said greater intervals. At the time of the filing of said tax returns, the owner shall pay to the village all taxes due for the period to which the tax return applies.
(b) Interest on late payments. Any tax due pursuant to this chapter which is not paid when due, shall accrue interest at the rate of one percent (1%) monthly. In the event of collection proceedings initiated by the village, the owner shall be responsible for paying the costs incurred by the village, including but not limited to reasonable attorney fees and court costs. In addition, the owner shall be subject to suspension of licenses and penalties as set forth in §§ 35A-63(a) through 35A-63(c) below.
(Ord. No. 2020-04-3470)