ORDINANCE NO. 2024 - 27
VILLAGE CODE OF THE VILLAGE OF GLENDALE HEIGHTS, ILLINOIS
WHEREAS, the Village of Glendale Heights deems it necessary and desirable to amend Section 3-2I-4 entitled “Tax Return; Payment and Use of Tax” of Article I entitled “Food and Beverage Tax” of Chapter 2 entitled “Village Taxes” of Title 3 entitled “Finance and Taxation” of the Glendale Heights Village Code.
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the Village of Glendale Heights, DuPage County, Illinois, as follows:
Section 1: That Section 3-2I-1 entitled “Definitions” of Article I entitled “Food and Beverage Tax” of Chapter 2 entitled “Village Taxes” of Title 3 entitled “Finance and Taxation” of the Glendale Heights Village Code, is amended as follows:
By amending Section 3-2I-1 entitled “Definitions” to read as follows:
ALCOHOLIC LIQUOR: Any alcohol, spirits, wine, beer, ale or other liquid containing more than one-half of one percent (0.50%) of alcohol by volume, which is intended for internal consumption by humans.
PREPARED FOOD: Includes any solid, liquid including both alcoholic liquor and nonalcoholic liquids, except "soft drinks" as herein defined, 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. Prepared food may be purchased for consumption within or upon the premises where it is sold, or it may be purchased for consumption off the premises. However, with respect to food purchased for consumption off the premises where it is sold, the term prepared food does not include any food which is taxed pursuant to 35 Illinois Compiled Statutes 120/2-10 or is sold in a closed or sealed bottle, can, carton or container of the manufacturer or wholesaler or which has not been prepared for immediate consumption. Notwithstanding any other provisions of this article, prepared food does not include any food or drink sold through a vending machine regardless of the location of the vending machine.
PREPARED FOOD FACILITY: Any person, business, or establishment which sells at retail prepared food that has been prepared for immediate consumption of the prepared food, whether or not such prepared food facility use is conducted along with any other use in a common establishment commonly described as an inn, restaurant, eating place, drive-in restaurant, buffet, bakery, cafeteria, café, lunch counter, grocery store, convenience store, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, bar, cocktail lounge, soft drink parlor, ice cream parlor, tearoom, delicatessen, hotel, motel, or club, or any other establishment which sells at retail food which has been prepared for immediate consumption. The term “prepared food facility” does not include 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 the elderly or disabled, or other facilities of not for profit associations or corporations. However, the term “prepared food facility” does include all such purchases made utilizing food delivery services, including, but not limited to, DoorDash, Grubhub, Seamless, Uber Eats, Postmates, and Delivery.com.
PURCHASE AT RETAIL: To obtain for use or consumption and not for resale, in exchange for consideration, whether in the form of money, credits, barter or any other nature.
RETAIL LIQUOR FACILITY: Any premises required to obtain a retail liquor license pursuant to title 4, chapter 3 of this code.
RETAILER: A person or entity who/which sells or offers for sale, for use or consumption and not for resale.
SOFT DRINKS: Any complete, finished, ready to use, nonalcoholic drink, whether carbonated or not, including, but not limited to, soda water, cola, fruit juice, vegetable juice, carbonated water, and all other preparations commonly known as soft drinks of whatever kind or description that are contained in any closed or sealed bottle, can, carton, or container, regardless of size. Soft drink does not include coffee, tea, noncarbonated water, infant formula, milk or milk products as defined in the grade A pasteurized milk and milk products act, or drinks containing fifty percent (50%) or more natural fruit or vegetable juice.”
Section 2: That Section 3-2I-4 entitled “Tax Return; Payment and Use of Tax” of Article I entitled “Food and Beverage Tax” of Chapter 2 entitled “Village Taxes” of Title 3 entitled “Finance and Taxation” of the Glendale Heights Village Code, is amended as follows:
By amending Section 3-2I-4 entitled “Tax Return; Payment and Use of Tax” to read as follows:
3-2I-4: Tax Return; Payment And Use Of Tax:
The retailer of each prepared food facility and each retail liquor facility shall have the duty to cause to be filed, a sworn prepared food and beverage tax return with the village director of finance for each prepared food facility and retail liquor facility located within the village. The return shall be prepared and submitted on forms prescribed by the village and filed with the village by the filing date and at the same quarterly time intervals or frequencies as the sale and use tax return, form ST-1 and/or Multiple Site Form, ST-2, as may be applicable, is due to be filed with the Illinois department of revenue. The return shall also be accompanied by payment to the village of all taxes imposed by this article which are due and owing for the time period covered by the return; except, that one percent (1%) of the amount due may be deducted and retained by the retailer as an administrative fee if payment is made in a timely manner. The return shall also be accompanied by a copy of the sale and use tax return, form ST-1 and/or Multiple Site Form, ST-2, as may be applicable, filed with the Illinois department of revenue for sales within the village during the same time period. All taxes collected by the village pursuant to this article are general revenues of the village and may be used by the village for any lawful corporate purpose.
Section 3: That this Ordinance shall be in full force and effect on May 1, 2024, and after its passage, approval, and publication in pamphlet form as provided by law.
AYES: Trustees Schmidt, Siddiqi, Light, Maritato, Pojack and Schroeder
NAYS: None
ABSENT: None
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Chodri Ma Khokhar, Village President
PASSED: This 4th day of April, 2024.
APPROVED: This 4th day of April, 2024.
PUBLISHED: This 4th day of April, 2024.
ATTEST:
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Marie A. Schmidt, Village Clerk