Commencing on July 1, 2022, a tax, in addition to any and all other taxes is hereby levied and imposed, upon the privilege of the retail purchase of alcoholic liquor, food or beverages at any retail food facility or retail liquor facility, as herein defined, within the Village at the rate of one percent (1%) of the purchase price of such alcoholic liquor, food or beverage ("Food and Beverage Tax"), the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof. (Ord. 2171-22, 4-26-2022)