A. The owner or owners of each place for eating shall each calendar month file a tax return showing the gross receipts received during such monthly period, upon forms prescribed by the Village Treasurer. Such forms may be filed physically, or may be filed electronically via such website and/or application as may be approved and implemented by the Village Treasurer.
1. 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.
2. Returns for each calendar month shall be due on or before the twentieth day of the next 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.).
3. 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 article with the Village at said greater intervals.
B. Any tax due pursuant to this article which is not paid when due shall accrue interest at the rate of one percent (1%) monthly until paid.
C. In the event collection proceedings are 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.
D. In addition, the owner shall be subject to suspension of licenses and penalties as set forth in §§ 4-25-7 through 4-25-9 below. (Ord. 19-07, 3-21-2019)