(A) Every owner, operator or manager of a liquor establishment shall, on or before the twentieth day of each month, file with the City Treasurer a tax return, on a form provided by the city, signed and sworn to by the owner, operator or manager or its authorized agent showing the gross receipts received during the preceding calendar month, the tax on the gross receipts and any penalties or interest due. Notwithstanding the foregoing, in the event that the owner, operator or manager of the liquor establishment is allowed to file Illinois retailers' occupation tax and Illinois service occupation tax returns with the Illinois Department of Revenue at intervals which are greater than monthly, said owner, operator or manager shall be allowed to file tax returns relative to the tax imposed by this subchapter with the city at said greater intervals. A remittance for the amount of the tax imposed by this subchapter shall accompany the tax return.
(B) The tax so reported shall be due and payable on the twentieth day of each month for the preceding calendar month. The tax shall be paid to and collected by the City Treasurer.
(C) The owner, operator or manager shall keep complete and accurate records, books and accounts in detail of all gross receipts. Such records shall be kept and made available at the liquor establishment or such other place in the city as may be designated in writing by the owner, operator or manager. Such records shall be kept for a period of not less than three years.
(D) The City Treasurer, or any person designated as his or her deputy or representative, may enter the premises of any liquor establishment for inspection, examination, copying and auditing of books and records including, but not limited to, Illinois retailers' occupation tax and Illinois service occupation tax returns filed with the Illinois Department of Revenue, in order to effectuate the proper administration of this chapter and to assure the enforcement of the collection of the tax imposed by this subchapter. To the extent reasonably possible, said entry shall be done in a manner that is least disruptive to the business of the liquor establishment. It is unlawful for any person to prevent, hinder, or interfere with the City Treasurer or his or her duly designated deputies or representatives in the discharge of their duties in the performance of this division.
(Ord. 22-10, passed 3-22-22)