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The provisions of this subchapter are severable and if any of its provisions or any sentence, clause or paragraph shall be held unconstitutional by any court of competent jurisdiction, the decision of the court shall not affect or impair any of the remaining provisions.
(1980 Code, § 13.1414)
Except as hereinafter provided, the city shall be entitled to a service fee at the rate of 1% of the total amount of bonds authorized to be issued by a bond ordinance adopted and approved hereunder. Where an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code of 1954 is the party obligated under a lease or other agreement to provide receipts and revenues to the city for payment of the principal, interest and other costs of the bonds, then no service fee shall be imposed in connection with the issuance of the bonds. Any service fee to which the city is entitled shall be paid to the City Treasurer within 30 days after adoption and approval of the applicable bond ordinance.
(1980 Code, § 13.1415)
MUNICIPAL CANNABIS RETAILERS’ OCCUPATION TAX
(A) A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in the city at the rate of 3% of the gross receipts from these sales made in the course of that business.
(B) The imposition of this tax is in accordance with the provisions of ILCS Ch. 65, Act 5, § 8-11-23).
(Ord. 9389, passed 9-16-2019)
(A) The tax imposed by this subchapter shall be remitted by the retailer to the Illinois Department of Revenue (“Department”). Any tax required to be collected pursuant to or as authorized by this subchapter and any such tax collected by the retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the state. Retailers may reimburse themselves for their seller’s tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect.
(B) The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department. The Department shall have full power to administer and enforce the provisions of this subchapter.
(Ord. 9389, passed 9-16-2019)
(A) Twenty-five percent of the taxes collected by the City of Quincy pursuant to § 45.150 shall be spent to fund the city’s Fix or Flatten Program which is paid for currently by the following line items in the city’s budget:
(1) 201-3117-403.31-02: Professional services/legal.
(2) 201-3117-403.33-02: Landfill fees.
(3) 201-3117-403.37-01: Demolitions.
(4) 201-3117-403.39-02: Advertising/publishing (legal notices).
(5) 201-3117-403.61-04: Misc. other (filing fees).
(6) 201-3117-403.62-94: Non dept. transfer/Two Rivers Land Bank Authority.
(B) The city shall budget the available funding into these line items and any unspent funds in a line item shall be carried forward to the next fiscal year to be re-appropriated. Should the line items change which fund the Fix or Flatten Program, the monies shall be placed in those line items.
(Ord. 9408, passed 11-17-2020; Ord. 9442, passed 5-2-2022)
PREPARED FOOD AND BEVERAGE AND ALCOHOLIC BEVERAGE TAX
For the purposes of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ALCOHOLIC LIQUOR. The meaning ascribed thereto in the Illinois Liquor Control Act of 1934 (ILCS Ch. 235, Act 5, §§ 1-1 et seq.), and any successor statute, and shall be construed as synonymous with the term ALCOHOLIC BEVERAGE.
CITY. The City of Quincy, Adams County, Illinois.
LIQUOR FACILITY. Any person or establishment licensed under the provisions of Chapter 111 of the Municipal Code.
MUNICIPAL CODE. The City of Quincy Municipal Code.
OWNER or OPERATOR.
(1) Any person or entity of any kind that has any ownership in, or is conducting the business or operation of, a liquor facility, a prepared food and beverage and alcoholic beverage facility, or a prepared food facility, including, without any limitation:
(a) Any person;
(b) Any firm, partnership, association, company, joint venture, corporation, limited liability company, club, organization, or other entity of any kind; and
(c) Any receiver, executor, trustee, conservator, or other representative appointed by law or by order of any court.
(2) The term OWNER includes one owner or multiple owners.
PERSON. Any individual, firm or corporation, representative or entity.
PREPARED FOOD AND BEVERAGE AND ALCOHOLIC BEVERAGE FACILITY or PREPARED FOOD FACILITY.
(1) Any person or establishment subject to the licensing requirements of Chapter 111 which sells alcoholic liquor, and includes any place at which food or beverage items are served and/or prepared where the food and beverage items are intended to be, or are permitted to be, consumed on the premises, or where alcoholic liquor is sold at retail, including, but not limited to those establishments commonly called an inn, restaurant, eating place, drive-in restaurant, bakery, buffet, cafeteria, café, lunch counter, fast food outlet, catering service, coffee shop, diner, sandwich shop, soda fountain, tavern, bar, cocktail lounge, gaming lounge, soft drink parlor, ice cream parlor, tea room, delicatessen, movie theater, mobile food or beverage or ice cream vehicle, hotel, motel or club. Where a facility is only partially intended to permit on-site consumption of food (such as a grocery store or convenience store with a prepared food service area), only that portion of the facility selling prepared food shall be considered a PREPARED FOOD FACILITY.
(2) A PREPARED FOOD AND BEVERAGE AND ALCOHOLIC BEVERAGE FACILITY does not include churches, public or private schools, public or private universities or colleges, boarding houses, day care centers, nursing homes, retirement centers or similar residential care facilities or programs for the central preparation of meals to be delivered and consumed at private residences of invalids or the elderly, coin operated automatic food item dispensing machines, farm produce stands,
grocery stores that do not serve food prepared for immediate consumption, confectionary stores that do not serve prepared food, government entities, and the facilities or events of not-for-profit associations or corporations.
PREPARED FOR IMMEDIATE CONSUMPTION. Food or beverage prepared for or made readily available for immediate consumption within or upon the premises where it is sold or where such items may be purchased for consumption off the premises where it is sold, such as where such items are made available for carry out, drive through, delivery, or similar service.
PURCHASE AT RETAIL. To obtain for use or consumption in exchange for a consideration, whether in the form of money, credits, barter or any other nature, and not for resale.
RETAILER. A person who sells or offers for sale for use or consumption and not for resale.
(Ord. 9391, passed 11-18-2019)
Commencing on this first day of May, 2020, a tax, in addition to any and all other taxes, is hereby imposed upon the use and privilege of purchasing alcoholic beverages at retail at any place within the city, and upon the use and privilege of purchasing beverage or food prepared for immediate consumption at any prepared food and beverage and alcoholic beverage facility within the city, at the rate of 1% of the purchase price of such food or beverage, the ultimate incidence of and liability for payment of which shall be borne by the purchaser thereof.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999
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