The following words, terms and phrases when used in this subchapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning.
BUSINESS DISTRICT. A contiguous area which includes only parcels of real property directly and substantially benefitted by a proposed business district plan adopted and the designation and boundaries of the area established pursuant to the provisions of the Business District Development and Redevelopment Law, ILCS Ch. 65, Act 5, §§ 11-74.3-1 et seq.
BUSINESS DISTRICT SALES TAX. The 1% retailers occupation tax and the 1% service occupation tax levied upon places for eating located within the business district.
GROSS RECEIPTS. The consideration received, valued in money, whether received in money or otherwise, including cash, credits, property and services, of a place for eating for prepared food sold at retail for immediate consumption. Gross receipts do not include amounts paid for federal, state and local taxes, including the tax levied by this subchapter, and do not include amounts paid as gratuities for the employees of the place for eating.
MANAGER. Any individual employed by a place for eating to act as its agent on the premises of the place for eating for the purpose of receiving communications from the city and for the purpose of monitoring the sale of prepared food and assuring that the place for eating, its employees and the licensed premises comply with all regulations set forth in this subchapter.
OPERATOR. Any person operating a place for eating.
OWNER. Any person having an ownership interest in or operating a place for eating.
PERSON or PERSONS. Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private for-profit or not-for-profit corporation, limited liability company, club, fraternal organization, or a receiver, executor, trustee, conservator or other representative appointed by order of any court.
PLACES FOR EATING or PLACE FOR EATING.
(1) All premises located within the corporate limits of the city where prepared food is sold at retail for immediate consumption, with seating provided for consumption of said prepared food on the premises, whether consumed on the premises or not, and whether or not such places for eating use is conducted along with any other use(s) in a common premise or building establishment.
(2) Includes, but is not limited to, those establishments commonly called a restaurant, eating place, drive-in restaurant, buffet, bakery, banquet facility, cafeteria, café, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, bar, cocktail lounge, soft drink parlor, ice cream parlor, tea room, delicatessen, hotel, motel, or club, or any other establishment which sells at retail prepared food for immediate consumption.
(3) PLACES FOR EATING or PLACE FOR EATING. Shall not include:
(a) Churches;
(b) Public or private schools;
(c) Healthcare facilities;
(d) Daycare centers;
(e) Nursing homes, retirement centers or similar residential care facilities; or
(f) Programs for the central preparation of meals to be delivered and consumed at private residences of invalids or the elderly.
PREPARED FOOD. Includes any solid, liquid (including both alcoholic and nonalcoholic liquid), powder or item used or intended to be used for human internal consumption, whether simple, compound or mixed, and which has been prepared for immediate consumption.
SOLD AT RETAIL. To sell for use or consumption in exchange for a consideration, whether in the form of money, credits, barter or any other nature, and not for resale, with said transaction being subject to either the Illinois retailers' occupation tax (ILCS Ch. 35, Act 120, §§ 1 et seq.) or the Illinois service occupation tax (ILCS Ch. 35, Act 115, §§ 1 et seq.).
(Ord. 22-09, passed 3-22-22)