A. There is hereby levied and imposed upon the owner(s) of a place for eating a tax at the rate of two percent (2%) of gross receipts received for prepared food sold at retail at the place of eating on or after May 1, 2019.
B. The owner of a place for eating may collect an amount from persons who purchase prepared food at the place for eating which shall reimburse the owner for the tax imposed on the owner by this chapter. The owner and operator of a place for eating within the Village shall jointly and severally have the liability to collect and account for said tax from each purchaser at the time that the consideration for such purchase is paid.
C. The tax levied by this chapter shall be paid in addition to any and all other taxes and charges.
D. In the event the prepared food is sold at retail on credit, an owner shall not be liable for payment of the tax imposed by this article on such a sale until the owner receives payment for the sale.
E. This tax shall not be imposed upon any unit of local government that sells prepared foods within a facility owned or operated by such unit of local government, whether such sales are made directly by the unit of local government or by a third party selling prepared food on behalf of the unit of local government pursuant to a contract between the unit of local government and the third party. For purposes of this chapter, a public school operating as a charter school under the provisions of the Illinois School Code shall be considered a unit of local government.
F. This tax shall not be imposed on nursing homes, retirement centers or similar residential care facilities which provide for the central preparation of meals to be delivered to and consumed by invalids or the elderly.
G. The Finance Director shall be directed and authorized to generate all such forms and take all such actions as shall be necessary to implement and collect the tax contemplated herein. (Ord. 2019-O-11, 4-1-2019)