(A) Definitions. As used in this section, the following words or phrases shall mean:
GROSS RECEIPTS.
The consideration received, valued in money, whether received in money or otherwise, including cash, credits, property and services, at a retail business subject to this section.
GROSS RECEIPTS
shall not include amounts paid for federal, state and local taxes, including the tax levied by this section, and shall not include amounts paid as gratuities for the employees of the place for eating.
OWNER.
Any person(s) or legal entity having an ownership interest in or conducting the operation of a place for eating.
PATRON
or
PATRONS.
Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, limited liability company, club, fraternal organization or a receiver, executor, trustee, conservator, or other representative appointed by order of any court.
PLACES FOR EATING
or
PLACE FOR EATING.
All premises located within the corporate limits of the Village of Itasca where prepared food is sold at retail for immediate consumption, with seating provided for that consumption, whether consumed on premises or not, and whether or not such places for eating use is conducted along with any other use(s) in a common premise or business establishment.
PLACES FOR EATING
or
PLACE FOR EATING
shall include, but is not limited to, those establishments commonly known as restaurants, eating places, drive-in restaurants, buffets, bakeries, banquet facilities, cafeterias, cafes, lunch counters, fast food outlets, catering services, coffee shops, diners, sandwich shops, soda fountains, bars, cocktail lounges, soft drink parlors, ice cream parlors, tea rooms, delicatessens, hotels, motels, wine shops or clubs, or any other establishment which sells at retail prepared food for immediate consumption.
PLACES FOR EATING
or
PLACE FOR EATING
shall not include Illinois not for profit corporations or religious corporations in good standing with the Office of the Illinois Secretary of State.
PREPARED FOOD.
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, cooked or raw, and which has been prepared for immediate consumption.
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 value, 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 115, §§ 1 et seq.)
TAX.
The tax imposed by this chapter.
(B) Tax imposed.
(1) There is hereby levied and imposed upon owners of places for eating within the corporate limits of the Village of Itasca a tax at the rate of 1% of gross receipts received for prepared food sold at retail by the owner on or after October 1, 2011.
(2) The owner of a place for eating may collect an amount from patrons who purchase prepared food at the place for eating which shall reimburse the owner for the tax imposed on the owner by this section. Failure of an owner to collect the tax from patrons purchasing prepared food at the place for eating shall not absolve the owner of the duty to pay the tax.
(3) The tax levied shall be paid in addition to any and all other taxes and charges.
(4) In the event the prepared food is sold at retail on credit, an owner shall not be liable for payment of the tax imposed on such a sale until payment is received.
(C) Administration; enforcement. The Village Administrator or his or her designee is hereby designated as the Administrative Enforcement Officer of the tax hereby imposed. The Village Administrator or his or her designee may enter the premises of any place for eating for inspection, examination, copying, and auditing of books and records including, but not limited to, Illinois Retailers’ Occupation Tax and Illinois Service Occupation Tax returns filed with the Illinois Department of Revenue, in order to effectuate the proper administration and assure collection of the tax. To the extent reasonably possible, entry shall be done in a manner that is least disruptive to the business of the place for eating. It shall be unlawful for anyone to prevent, hinder, or interfere with the Village Administrator or his or her designee in the discharge of their duties in the performance of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the Village Administrator or his or her designee shall have full access to at all times and which records shall include a daily sheet showing the amount of gross receipts received during each business day. In the event that the inspection and examination by the Village Administrator or his or her designee discloses a discrepancy in excess of 5% from the information furnished by the owner and the tax paid, the cost of the inspection and examination shall be borne by the owner.
(D) Transmittal of tax revenue by owner; delinquency.
(1) The owner or owners of each place for eating shall file a sworn monthly tax return showing the gross receipts received during each calendar month upon forms prescribed by the Village Administrator or his or her designee. The return shall be filed within 20 days after the end of the month covered by the return, with the tax imposed being due and owing as of the twentieth day of the month following the month covered by the return. 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, the owner(s) shall be allowed to file tax returns with the village for the tax at those greater intervals provided they provide proof of the filing agreement. At the time of the filing of the tax returns, the owner shall pay to the Village Administrator or his or her designee all taxes due for the period to which the tax return applies.
(2) If for any reason any tax due is not timely paid penalties and interest thereon shall be imposed in accordance with the provisions of division (I) below.
(3) Owner(s) filing tax returns pursuant to this section shall, at the time of filing such return, pay to the village the amount of the tax less a commission of 1% of the amount of the tax, which is allowed to reimburse the owner for the expenses incurred in keeping records, billing, preparing and filing returns, remitting the tax, and supplying data to the village upon request. No commission may be claimed by an owner for taxes not timely remitted to the village.
(E) Transmittal of excess tax collections. If any owner collects an amount upon a sale not subject to the tax imposed, but which amount is purported to be the collection of the tax, or if an owner collects an amount upon a sale greater than the amount of the tax imposed and does not for any reason return the same to the purchaser who paid the same before filing the return for the period in which such occurred, the owner shall account for and pay over those amounts to the village along with the tax properly collected.
(F) Registration. Every owner maintaining a place for eating in the Village of Itasca shall register with the Village Administrator or his or her designee on a date no later than September 1, 2011, or within five business days of the date of becoming such an owner where the person becomes an owner after the effective date of this section. A delay in registration shall not absolve an owner of the obligations imposed by this section.
(G)
Collection.
Whenever any owner fails to pay the tax, the Village Attorney shall, upon direction of the corporate authorities of the village, bring or cause to be brought an action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction.
(H) Suspension of licenses. If the Village President, after holding a hearing, finds that an owner has willfully failed to pay any tax imposed by this chapter, that person’s village licenses, including, but not limited to, any liquor license issued under the Municipal Code, may be suspended or revoked. Hearings to suspend or revoke a village license shall be held after notice to the owner. The owner shall have the opportunity to present evidence in defense of the allegations. The only defenses to any allegation of a failure to pay a tax shall be that the tax was paid or, where there is an issue of willfulness, that the violation was not willful. The rules of evidence shall not apply in the hearing. Any suspension or revocation of any license(s) shall not absolve or discharge the owner from liability for the payment of the tax or from prosecution for such offense.
(I) Interest; penalties.
(1) In the event of a failure by any owner to pay the village the tax within ten days after it is due, interest shall be imposed and due upon said tax at a rate of 1% per month commencing as of the first day of the month following the month for which tax was to have been paid to the village. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any owner who fails to pay the tax.
(2) Any owner found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with or unlawfully resisting or opposing the enforcement of any of the provisions of this section, upon conviction thereof shall be punished by a fine of not less than $50 nor more than $500 for the first offense, and not less than $100 nor more than $500 for the second and each subsequent offense in any 180-day period. Each day that any violation of this section exists, shall constitute a separate and distinct offense. Any owner subjected to the penalties provided for by this division (I) shall not be discharged or released from the payment of any tax due. These fines may be imposed in addition to the suspension or revocation of licenses as set forth in division (H) above.
(Ord. 1576-11, passed 7-19-11)