(A) The owner and operator of each prepared food facility and each liquor facility with the city shall jointly and severally have the duty to cause to be filed, a sworn return with the City Treasurer for each prepared food facility and/or liquor facility located in the city. The return shall be prepared and submitted on forms prescribed by the city. The return shall be filed no later than the twentieth day, or postmarked by the twentieth day, of the calendar month next succeeding the month for which the return is made (either or which shall constitute timely payment), and at the same time intervals and frequencies as the retailer’s occupational tax return, Form ST-1 (or ST-2), is due to be filed with the Illinois Department of Revenue. The return shall also be accompanied by payment to the city of all taxes imposed by this subchapter which are due and owning for the period covered by the return. The return shall also be accompanied with a copy of the return filed with the Illinois Department of Revenue covering the same reporting period.
(B) Any person filing a timely return pursuant to this section may retain 2% of the tax they collect to be remitted with that return. This retention is allowed for the purpose of compensating for the costs incurred in complying with the duties and obligations set forth under this subchapter. If the return is not timely filed, no retention shall be allowed.
(C) Any prepared food facility or liquor facility which is allowed by the Illinois Department of Revenue to file their retailer’s occupational tax return, Form ST-1 (or ST-2), on a quarterly basis, may provide proof of such filing periods to the City Treasurer who may then allow the facility to file their return quarterly.
(Ord. 9391, passed 11-18-2019) Penalty, see § 45.999