A tax is imposed on the sale at retail of prepared food and alcoholic beverages prepared for immediate consumption, sold in the village by a person who provides, on such person’s own premises or on premises of another pursuant to license, franchise, or other contractual agreement, facilities for on-premises or off-premises consumption of that prepared food or alcoholic beverage (“food and beverage tax”). The food and beverage tax shall be levied at the percentage rate, set out in section 1-12-3 of this title, under the category “taxes”, of the purchase price of each sale and is in addition to all other taxes. The food and beverage tax shall not apply to: a) meals provided to patients or residents of healthcare facilities, nursing homes, or other such institutions incidental to other services where no separate consideration is charged for meals; b) food dispensed from vending machines; or c) food sold under the authority of public or private school systems. The ultimate incidence and liability for payment of the food and beverage tax shall be upon the seller of the prepared food or alcoholic beverage. (Ord. 2005-13, 5-9-2005; amd. 2009 Code; Ord. 2023-25, 10-23-2023)