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ARTICLE XXV
TAX ON THE GROSS RECEIPTS OF PLACES FOR EATING
TAX ON THE GROSS RECEIPTS OF PLACES FOR EATING
SECTION:
4-25-1: Definitions
4-25-2: Tax Imposed
4-25-3: Registration
4-25-4: Books And Records; Inspection; Contents
4-25-5: Transmittal Of Tax Revenue By Owner; Delinquency
4-25-6: Transmittal Of Excess Tax Collections
4-25-7: Collection
4-25-8: Suspension Of Licenses
4-25-9: Penalties
For the purposes of this article, 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 article, and do not include amounts paid as gratuities for the employees of the place for eating. 1. Gross receipts shall include consideration as defined herein received for food which is prepared by a food or catering business operated within the corporate limits of the Village and which is consumed at, or which is intended for delivery to and consumption at, a location within the Village. |
2. Gross receipts shall include consideration as defined herein received for food which is prepared by a food or catering business operated outside the corporate limits of the Village but which is consumed at, or which is intended for delivery to and consumption at, a location within the Village. 3. Gross receipts shall not include consideration as defined herein received for food which is prepared by a food or catering business operated within the corporate limits of the Village and which is consumed at, or which is intended for delivery to and consumption at, a location outside the corporate limits of the Village. 4. Gross receipts shall not include consideration as defined herein for the sale of prepared food delivered or sold directly to consumers from automated vending machines. 5. Gross receipts shall not include consideration, as defined herein, 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 and each 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 or the like, club, fraternal organization, or a receiver, executor, trustee, conservator or its representative appointed by order of any court. |
PLACES FOR EATING or PLACE FOR EATING: | 1. "Places for eating" or "place for eating" means all premises located within the corporate limits of the Village where prepared food is sold at retail for immediate consumption, whether consumed on the premises or not, and including but not limited to such a place with seating provided for consumption of said prepared food on the premises, and whether or not such place for eating is conducted along with any other use in a common premise or business establishment. 2. "Places for eating" or "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, cafe, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, bar, cocktail lounge, video gaming establishment, 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: | Means and 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 consumption by a place for eating. |
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 IIS §§ 1 et seq.). |
UNIT OF LOCAL GOVERNMENT: | Any municipal, township, special district, and/or school district entity with a place of operation located in the Village. |
VILLAGE TREASURER: | The person appointed to said office, including a Village Finance Director, and/or his or her designee, deputy, or representative. (Ord. 19-07, 3-21-2019) |
A. There is hereby levied and imposed upon the owner(s) of a place for eating a tax at the rate of two percent (2%) of gross receipts received for prepared food sold at retail at the place of eating on or after May 1, 2019.
B. The owner of a place for eating may collect an amount from persons who purchase prepared food at the place for eating which shall reimburse the owner for the tax imposed on the owner by this article.
C. The tax levied by this article shall be paid in addition to any and all other taxes and charges.
D. In the event the prepared food is sold at retail on credit, an owner shall not be liable for payment of the tax imposed by this article on such a sale until the owner receives payment for the sale.
E. This tax shall not be imposed upon any unit of local government that sells prepared foods within a facility owned or operated by such unit of local government, whether such sales are made directly by the unit of local government or by a third party selling prepared food on behalf of the unit of local government pursuant to a contract between the unit of local government and the third party. (Ord. 19-07, 3-21-2019; amd. Ord. 21-11, 4-15-2021)
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