The owner and the operator of each retail food facility and each retail liquor facility within the Village shall jointly and severally have the duty to cause to be filed a sworn return(s) with the Chief Financial Officer for each retail facility located in the Village. Said return shall be prepared and submitted on forms prescribed by the Village. Said return shall be filed by the filing date or postmarked the filing date (either of which shall constitute timely payment), and at the same time intervals and frequencies as the retailers' occupational tax return, form ST-1, is due to be filed with the Illinois Department of Revenue. Said return shall be remitted to the Village by the end of the month that said return is processed. Said return shall also be accompanied by payment to the Village of all taxes imposed by this chapter which are due and owing for the period covered by said return. Said return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period.
A. Any retailer participating in community festivals or event must file a sworn return and pay the taxes due within thirty (30) days of the last day of participation in the event. A retailer at such event may request an extension to file a sworn return, but pay a good faith estimate of the taxes due no later than thirty (30) days of the last day of the event.
1. Any such extension may only be granted for up to ninety (90) days. On or before the last day of the extension, a final sworn return must be filed by the retailer with the Village which reflects actual taxes due. At the time the final sworn return is filed, the retailer shall pay the balance of the taxes due, if any. In the event of overpayment, a refund in the amount of the overpayment shall be sent to the retailer by the Village.
2. This section will not apply to any retailer who also maintains a retail food facility or retail liquor facility in the Village of Hawthorn Woods and files returns in accordance with this chapter. (Ord. 2171-22, 4-26-2022)