The owner and the operator of each prepared food facility and each alcoholic liquor facility within the village shall jointly and severally, have the duty to collect and account for said tax from each purchaser at the time that the consideration for such purchase is paid.
If the owner or the operator is delivering prepared food through marketplace facilitators, at such an instance or instances, the marketplace facilitators along with the owner and operator, jointly and severally, have the duty to collect and account for said tax from each purchaser at the time that the considerator for such purchase is paid. The owner and operator may not have to pay the tax on the sale of prepared food occurring through the marketplace facilitators if the marketplace facilitator is collecting and remitting the food and beverage tax to the Village of Mount Prospect. (Ord. 3837, 9-15-1987; amd. Ord. 6585, 11-16-2021)