(A) The owner or owners of each place for eating shall file tax returns showing the gross receipts received during each calendar month period upon forms prescribed by the Finance Director. Returns for each calendar month shall be due on or before the twentieth day of the next calendar month, (e.g., the return for January shall be due on or before February 20; the return for February shall be due on or before March 20; and the like). Notwithstanding the foregoing, in the event that the owner of the place for eating is allowed to file state retailers’ occupation tax and state service occupation tax returns with the State Department of Revenue at intervals which are greater than monthly, said owner shall be allowed to file tax returns relative to the tax imposed by this subchapter with the village at said greater intervals. At the time of the filing of said tax returns, the owner shall pay to the village all taxes due for the period to which the tax return applies.
(B) Any tax due pursuant to this subchapter which is not paid when due, shall accrue interest at the rate of 1% monthly. In the event of collection proceedings initiated by the village, the owner shall be responsible for paying the costs incurred by the village, including, but not limited to, reasonable attorney fees and court costs. In addition, the owner shall be subject to suspension of licenses and penalties as set forth in § 37.999.
(Ord. 4254, passed 3-2-2015) Penalty, see § 37.999