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For purposes of this subchapter, the following definitions shall apply unless the context clearly indicates of requires a different meaning.
FARM PRODUCE STAND. Those temporary and sometimes semi-permanent stands utilized by farmers and other produce growers to sell primarily their own products in season.
FOOD AND BEVERAGES PREPARED FOR IMMEDIATE CONSUMPTION.
(1) Unless otherwise exempted herein, any food and/or beverages prepared at any food service establishment which is required to hold a St. Clair County food service sanitation permit.
(2) Such prepared food or beverage may be purchased at retail for consumption within or upon the premises where it is sold or may be purchased for consumption off the premises. However, with respect to food and/or beverages purchased for consumption off the premises, FOOD AND/OR BEVERAGE does not include any food and/or beverage which is sold, in a closed or sealed bottle, can, carton, or container of the manufacturer or wholesaler, or which has not been prepared for immediate consumption. Notwithstanding any other provisions of this section, PREPARED FOOD also does not include any food sold through a coin operated automatic food item dispensing machine, or by wholesalers, churches, public or private schools, daycare centers, nursing homes, retirement centers or similar residential care facilities or programs for the central preparation of meals to be delivered to and consumed at private residences of the elderly or the disabled.
FOOD SERVICE ESTABLISHMENT. Any person which sells at retail, food prepared for immediate consumption, whether consumed on premises or not, and whether or not such food service establishment use is conducted along with any other use(s) in a common premise or business establishment including, but not limited to those establishments commonly described as a restaurant, eating place, drive in restaurant, buffet, bakery, banquet facility, cafeteria, cafe, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, tavern, bar, cocktail lounge, ice cream parlor, delicatessen, quick shop, convenience store, mobile food or beverage vehicles, hospitals, hotel, motel, club or any other establishment which sells, at retail, food which has been prepared for immediate consumption.
The term FOOD SERVICE ESTABLISHMENT does not include farm produce stands, coin operated automatic food item dispensing machines, wholesalers, churches, public or private schools, daycare centers, nursing homes, retirement centers or similar residential care facilities or programs for the central preparation of meals to be delivered to and consumed at private residences of the elderly or the disabled and those persons that are exempt from 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.).
PERSON. Any individual, firm, unincorporated association, partnership, joint venture, limited partnership, corporation, limited liability company, representative or other entity.
SOLD AT RETAIL. To sell for use or consumption in exchange for 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. 3898, passed 9-21-2015)