Places for eating located within an area designated a business district shall be entitled to claim a credit against the amount of any places for eating tax due in a calendar month equal to the amount of any business district sales tax paid by the place for eating for the corresponding calendar month. It shall be the responsibility of the person seeking a credit to establish by clear and convincing evidence that the place for eating is eligible for the credit claimed. The City Treasurer may request any form of documentation or information which reasonably may assist in the determination that the place for eating is entitled to the claimed credit. The failure of any place for eating to supply such information in a timely manner when requested shall constitute a withdrawal of the claim for a credit. The place for eating shall provide the City Treasurer with a copy of its sales and use tax return (IL ST-1) filed with the Illinois Department of Revenue (or such replacement forms) contemporaneously with its submission of its place for eating & alcoholic beverage tax return. If necessary, the City Treasurer shall utilize information available from the Illinois Department of Revenue to confirm business district sales tax paid by the eligible place for eating. The place for eating shall assist the City Treasurer in obtaining any relevant information from the Illinois Department of Revenue to confirm business district sales tax paid. No credit for business district sales tax paid shall exceed the place for eating tax paid to the city for the corresponding calendar month.
(Ord. 22-09, passed 3-22-22)