For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Markham and, variously, the incorporated territory of the city, wherein the city is empowered to impose this tax by the Liquor Control Act of 1934, 235 ILCS 5/1-1 et seq.
DUE DATE. The thirtieth day after the close of the monthly period for which the tax is to be computed.
LICENSEE. Any person who holds a license or permit from the city to sell liquor on the premises.
LIQUOR or DISTILLED SPRITS. Any alcoholic beverage obtained by distillation or containing alcohol.
MONTHLY PERIOD. The calendar months of the year.
PERSON. An individual, firm, partnership, joint adventure, social club, fraternal organization, joint stock company, corporation, cooperative, estate, trust, receiver, trustee, non-profit corporation, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number, excepting the United States of America, the state and any political subdivision of either thereof upon which the city is without power to impose the tax herein provided.
PURCHASE PRICE. The consideration received for the sale of liquor or distilled spirits valued in money, wether received in cash or otherwise, including all receipts, cash, credits and property or services of any kind or nature and also the amount for which credit is allowed by the licensee to the purchaser, without any deduction therefrom whatsoever.
PURCHASER. Any person who orders and gives present or future consideration for any liquor or distilled spirits dispensed by the drink.
RETURN. Any return filed or required to be filed by this section.
TAX. Any tax imposed by this section.
(Ord. 08-O-1926, passed 7-2-2008)