(A) The owner and the operator of each prepared food facility and each alcoholic liquor facility within the City shall jointly and severally, have the duty to cause to be filed a sworn return with the Finance Department for each such facility and for each such licensed premises located in the City. The return shall be prepared and submitted on forms prescribed by the City.
(B) The return shall be filed with the City by the filing date and at the same time intervals or frequencies as the Retailers Occupation Tax Return, Form ST-1 is due to be filed with the Illinois Department of Revenue. The return shall also be accompanied by payment to the City of all taxes imposed by this Article which are due and owing for the period covered by said return. The return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue for sales within the City of Mt. Vernon covering the same reporting period.
(Prior Code, Art. 31, § 31.5)