Liquor establishments located within an area designated a business district shall be entitled to claim a credit against the amount of any alcoholic beverage tax due in a calendar month equal to the amount of any business district sales tax paid by the liquor establishment 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 liquor establishment 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 liquor establishment is entitled to the claimed credit. The failure of any liquor establishment to supply such information in a timely manner when requested shall constitute a withdrawal of the claim for a credit. The liquor establishment 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 liquor establishment. The liquor establishment 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 alcoholic beverage tax paid to the city for the corresponding calendar month.
(Ord. 22-10, passed 3-22-22)